# 26 U.S.C. § 6408: State escheat laws not to apply

> Federal · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/usc_t26_s6408

## Section

- **Citation:** 26 U.S.C. § 6408
- **Heading:** State escheat laws not to apply
- **Jurisdiction:** Federal
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** September 16, 2026
- **Source:** Publisher's official text
- **Location:** Title 26—INTERNAL REVENUE CODE > Subtitle F—Procedure and Administration > CHAPTER 65—ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A—Procedure in General

## 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.

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

## Nearby sections

- [26 U.S.C. § 6401 Amounts treated as overpayments](https://www.frixlaw.com/law-library/statutes/usc_t26_s6401.md)
- [26 U.S.C. § 6402 Authority to make credits or refunds](https://www.frixlaw.com/law-library/statutes/usc_t26_s6402.md)
- [26 U.S.C. § 6403 Overpayment of installment](https://www.frixlaw.com/law-library/statutes/usc_t26_s6403.md)
- [26 U.S.C. § 6404 Abatements](https://www.frixlaw.com/law-library/statutes/usc_t26_s6404.md)
- [26 U.S.C. § 6405 Reports of refunds and credits](https://www.frixlaw.com/law-library/statutes/usc_t26_s6405.md)
- [26 U.S.C. § 6406 Prohibition of administrative review of decisions](https://www.frixlaw.com/law-library/statutes/usc_t26_s6406.md)
- [26 U.S.C. § 6407 Date of allowance of refund or credit](https://www.frixlaw.com/law-library/statutes/usc_t26_s6407.md)
- [26 U.S.C. § 6408 State escheat laws not to apply](https://www.frixlaw.com/law-library/statutes/usc_t26_s6408.md)
- [26 U.S.C. § 6409 Refunds disregarded in the administration of Federal programs and federally assisted programs](https://www.frixlaw.com/law-library/statutes/usc_t26_s6409.md)
- [26 U.S.C. § 6411 Tentative carryback and refund adjustments](https://www.frixlaw.com/law-library/statutes/usc_t26_s6411.md)
- [26 U.S.C. § 6412 Floor stocks refunds](https://www.frixlaw.com/law-library/statutes/usc_t26_s6412.md)
- [26 U.S.C. § 6413 Special rules applicable to certain employment taxes](https://www.frixlaw.com/law-library/statutes/usc_t26_s6413.md)
- [26 U.S.C. § 6414 Income tax withheld](https://www.frixlaw.com/law-library/statutes/usc_t26_s6414.md)
- [26 U.S.C. § 6415 Credits or refunds to persons who collected certain taxes](https://www.frixlaw.com/law-library/statutes/usc_t26_s6415.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/usc_t26_s6408. Check the current official text before relying on it. Not legal advice.