26 U.S.C. § 6408 — State escheat laws not to apply
submitted 39 years ago by Pub. L. 100-203 to r/title-26-INTERNAL-REVENUE-CODE · 99 words · no verdicts yet
This section addresses state escheat laws not to apply. It states the duties, permissions, limits, and procedures provided in the section.
No overpayment of any tax imposed by this title must be refunded (and no interest with respect to any such overpayment must 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) must 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.
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.
Source credit: (Added Pub. L. 100–203, title X, § 10621(a), Dec. 22, 1987, 101 Stat. 1330–452.)
- 1987Enacted · Pub. L. 100-203 · 101 Stat. 1330
A history note hasn’t been published yet. The record shows enactment by Pub. L. 100-203 on 1987-12-22.
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