There is a newer version
of
this Section
2017 District of Columbia Code
Title 19 - Descent, Distribution, and Trusts. [Enacted title]
Chapter 15 - Uniform Disclaimer of Property Interests.
§ 19–1514. Tax qualified disclaimer.
Universal Citation: DC Code § 19–1514 (2017)
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.
(Mar. 2, 2007, D.C. Law 16-205, § 2(b), 53 DCR 9063.)
Editor's NotesUniform Law: This section is based upon § 14 of the Uniform Disclaimer of Property Interests Act (1999).
Disclaimer: These codes may not be the most recent version. District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
