Internal Revenue Code · 26 U.S.C.
§ 6408. State escheat laws not to apply
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6408
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 22, 1987 by Pub. L. 100–203
- Length
- 113 words · about 1 min to read
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.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 100–203
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 65 ABATEMENTS, CREDITS, AND REFUNDS
- Subchapter A Procedure in General
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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].”