---
kind: "section"
citation: "26 U.S.C. § 6408"
title: "26"
title_heading: "Internal Revenue Code"
number: "6408"
heading: "State escheat laws not to apply"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6408"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 65 — Abatements, Credits, and Refunds"
  - "Subchapter A — Procedure in General"
---

# §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](/usc/26/7701.md?p=a-10) or would otherwise become the property of a [State](/usc/26/7701.md?p=a-10) 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](/usc/26/7701.md?p=a-10) or otherwise become the property of a [State](/usc/26/7701.md?p=a-10) under such a law.


## Source credit

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

## 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].”