FEDERAL · 26 U.S.C. · Chapter Subchapter A—Procedure in General
State escheat laws not to apply
26 U.S.C. § 6408
Title26 — Internal Revenue Code
ChapterSubchapter A—Procedure in General
This text of 26 U.S.C. § 6408 (State escheat laws not to apply) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 6408.
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.
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Related
Abrams v. Brady
573 N.E.2d 556 (New York Court of Appeals, 1991)
Abrams v. Brady
143 Misc. 2d 233 (New York Supreme Court, 1989)
Abrams v. Baker
141 Misc. 2d 882 (New York Supreme Court, 1988)
Abrams v. Brady
163 A.D.2d 94 (Appellate Division of the Supreme Court of New York, 1990)
Source Credit
History
(Added Pub. L. 100–203, title X, §10621(a), Dec. 22, 1987, 101 Stat. 1330–452.)
Editorial Notes
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]."
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]."
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Bluebook (online)
26 U.S.C. § 6408, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/6408.