FEDERAL · 26 U.S.C. · Chapter 65
State escheat laws not to apply
Current through Pub. L. 119-102
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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26 U.S.C. § 6408 (State escheat laws not to apply) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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]."