
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6408]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
              CHAPTER 65--ABATEMENTS, CREDITS, AND REFUNDS
 
                   Subchapter A--Procedure in General
 
Sec. 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.

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


                             Effective Date

    Section 10621(c) of Pub. L. 100-203 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].''
