§ 6408. State escheat laws not to apply

159 words·~1 min read·/usc/title-26/section-6408

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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.

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

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statutes-at-large

Public Law 100–201
To authorize the acceptance of a donation of land for addition to Big Bend National Park, in the State of Texas

3 references not yet in our index

Pub. L. 100–203, title X, § 10621(a)
101 Stat. 1330–452
Pub. L. 100–203, title X, § 10621(c)

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§ 6408

State escheat laws not to apply

Stat.×2

Pub. L.Pub. L. 100–203, title X, § 10621(a)

Stat.101 Stat. 1330–452

Pub. L.Pub. L. 100–203, title X, § 10621(c)

Cites 3Cited by 2 across 1 source