2011 New Mexico Statutes
Chapter 45: Uniform Probate Code
Article 2: Intestate Succession and Wills, 45-2-101 through 45-2-1116
Section 45-2-1114: Tax qualified disclaimer. (Effective January 1, 2012.)
45-2-1114. Tax qualified disclaimer. (Effective January 1, 2012.)
Notwithstanding any other provision of the Uniform Disclaimer of Property Interests Act, 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 the Uniform Disclaimer of Property Interests Act.
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