26 U.S.C. § 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.
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Nearby sections (25 sections)
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- 6361 · Repealed. Pub. L. 101–508, title XI, § 11801(a)(45), Nov. 5,…
- 6401 · Amounts treated as overpayments
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- 6403 · Overpayment of installment
- 6404 · Abatements
- 6405 · Reports of refunds and credits
- 6406 · Prohibition of administrative review of decisions
- 6407 · Date of allowance of refund or credit
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- 6411 · Tentative carryback and refund adjustments
- 6412 · Floor stocks refunds
- 6413 · Special rules applicable to certain employment taxes
- 6414 · Income tax withheld
- 6415 · Credits or refunds to persons who collected certain taxes
- 6416 · Certain taxes on sales and services
- 6417 · Elective payment of applicable credits
- 6418 · Transfer of certain credits
- 6419 · Excise tax on wagering
- 6420 · Gasoline used on farms
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