TITLE LVI
PROBATE COURTS AND DECEDENTS' ESTATES

CHAPTER 563-B
UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT

ARTICLE 13
Tax Qualified Disclaimer

Section 563-B:13

    563-B:13 Tax Qualified Disclaimer. – Notwithstanding any other provision of this chapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States Code, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this chapter.

Source. 2021, 206:2, Pt. VI, Sec. 10, eff. Aug. 10, 2021.