Section 30
SEC. 30. Section 292 of the National Internal Revenue Code is hereby amended by adding thereto a new paragraph to read as follows: "Forfeiture of refund. — A refund check or warrant issued in accordance with the pertinent provisions of this Code which shall remain unclaimed or uncashed within five (5) years from the date the said warrant or check was mailed or delivered shall be forfeited in favor of the government and the amount thereof shall revert to the General Fund."