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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 6408

State escheat laws not to apply

Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 65
Statutory Text

26 U.S.C. § 6408 — State escheat laws not to apply

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§6408. State escheat laws not to apply

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.

(Added Pub. L. 100–203, title X, §10621(a), Dec. 22, 1987, 101 Stat. 1330–452.)

Statutory Notes and Related Subsidiaries

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]."

Source: uscode.house.gov — public domain Official Source ↗
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Federation ID
BS-USC26-SEC-A05544
Entity Class
STATUTE / FEDERAL-CODE-SECTION
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boisestandard.org
Citation
26 U.S.C. § 6408
Jurisdiction
Federal — United States
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PRIMARY-SOURCE
Source Verified
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75664cd20e25975d...
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The statutory text of 26 U.S.C. § 6408 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Ch. 65 — ABATEMENTS, CREDITS, AND REFUNDS
26 U.S.C. § 640126 U.S.C. § 640226 U.S.C. § 640326 U.S.C. § 640426 U.S.C. § 640526 U.S.C. § 640626 U.S.C. § 640726 U.S.C. § 640826 U.S.C. § 640926 U.S.C. § 641126 U.S.C. § 641226 U.S.C. § 641326 U.S.C. § 641426 U.S.C. § 641526 U.S.C. § 641626 U.S.C. § 641726 U.S.C. § 641826 U.S.C. § 641926 U.S.C. § 642026 U.S.C. § 642126 U.S.C. § 642226 U.S.C. § 642326 U.S.C. § 642426 U.S.C. § 642526 U.S.C. § 642626 U.S.C. § 642726 U.S.C. § 642826 U.S.C. § 6428A26 U.S.C. § 6428B26 U.S.C. § 6429
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