If the heir dies, it means that no one inherits the estate. In this case, the estate shall be escheated to the State for public interest purposes.
However, where the decedent was a member of a collective organization before his/her death, the estate shall be escheated to the collective organization. Collective organizations in China usually refer to rural or urban economic cooperatives.
Reference: Article 1160 of the Civil Code
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Contributors: CJO Staff Contributors Team