101 STAT. 1330-452
26 USC 90 note.
PUBLIC LAW 100-203—DEC. 22, 1987
(b) CLERICAL AMENDMENT.—The table of sections for part II of subchapter B of chapter 1 is amended by adding at the end thereof the following new item: ^,,., ^, "Sec. 90. Federal irrigation subsidies." (c) EFFECTIVE DATE.—The amendments made by this section shall apply to water delivered to the taxpayer in months beginning after the date of the enactment of this Act. \%i
Utiii
PART III—COMPLIANCE
SEC. 10621. STATE ESCHEAT L A W S N O T TO APPLY TO REFUNDS O F FEDERAL TAX. (a) GENERAL RULE.—Subchapter A of chapter 65 (relating to proce-
dure in general for abatements, credits, and refunds) is amended by adding at the end thereof the following new section: 26 USC 6408. "SEC. 6408. STATE ESCHEAT LAWS NOT TO APPLY. 7.1 "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 Men K; 081) gg 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," (b) CLERICAL AMENDMENT.—The table of sections for subchapter A of chapter 65 is amended by adding at the end thereof the following new item: "Sec. 6408. State escheat laws not to apply." **'* • '- " " ••'*' 26 USC 6408 (c) EFFECTIVE DATE.—The amendments made by this section shall note. take effect on the date of the enactment of this Act. 26 USC 7803 SEC. 10622. SENSE OF CONGRESS AS TO INCREASED INTERNAL REVENUE note. SERVICE FUNDING FOR TAXPAYER ASSISTANCE AND ENFORCEMENT. (a) FINDINGS.—The Congress hereby finds that— (1) the Internal Revenue Service estimates that the amount of taxes owed for 1986 will exceed the amount of taxes collected for ao* such year by $100 billion; / (2) the current taxpayer compliance rate stands at 81.5 per5.«tr cent; '<a (3) the tax gap can be significantly reduced by enhancing taxpayer assistance services and enforcement; and (4) the Appropriations Committee of the House of Representatives, in its fiscal year 1988 Internal Revenue Service appropriation, took a step in the direction of providing additional funding for taxpayer assistance and enforcement efforts. (b) It is the sense of the Congress that: (1) The Congress increase outlays for the Internal Revenue •50li Service in fiscal year 1989 and fiscal year 1990 in the areas of f f taxpayer assistance and enforcement by $.7 billion in fiscal year Ac 1989 for a revenue total of $3.2 billion and by $.8 billion in fiscal year 1990 for a revenue total of $4.4 billion. The net revenue increase would be $2.5 billion in fiscal year 1989 and $3.6 billion in fiscal year 1990, or a net revenue increase over the House
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