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2018 Arizona Revised Statutes
Title 14 - Trusts, Estates and Protective Proceedings
§ 14-10014 Tax qualified disclaimer
Universal Citation: AZ Rev Stat § 14-10014 (2018)
14-10014. 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 internal revenue code as defined in section 43-105 and rules adopted pursuant to that section, as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.
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