26 U.S.C. § 6408
State escheat laws not to apply
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6408, State escheat laws not to apply, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464159
- Permanent ID
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Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Omnibus Budget Reconciliation Act of 1987House: no recorded tallySenate: no recorded tally