2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 65 - Abatements, Credits, and Refunds
Subchapter A - Procedure in General
Sec. 6408 - State escheat laws not to apply
| 26 U.S.C. § 6408 (2016) |
| §6408. State escheat laws not to apply |
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No overpayment of any tax imposed by this title shall be refunded (and no interest with respect to any such overpayment shall be paid) if the amount of such refund (or interest) would escheat to a State or would otherwise become the property of a State under any law relating to the disposition of unclaimed or abandoned property. No refund (or payment of interest) shall be made to the estate of any decedent unless it is affirmatively shown that such amount will not escheat to a State or otherwise become the property of a State under such a law. |
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(Added Pub. L. 100–203, title X, §10621(a), Dec. 22, 1987, 101 Stat. 1330–452.) |
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EFFECTIVE DATE
Pub. L. 100–203, title X, §10621(c), Dec. 22, 1987, 101 Stat. 1330–452, provided that: "The amendments made by this section [enacting this section] shall take effect on the date of the enactment of this Act [Dec. 22, 1987]." |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 65 - ABATEMENTS, CREDITS, AND REFUNDS Subchapter A - Procedure in General Sec. 6408 - State escheat laws not to apply |
| section 6408 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 101 Stat. 1330-452 |
| Public Law 100-203 |
