2011 New Mexico Statutes
Chapter 46: Fiduciaries and Trusts
Article 10: Uniform Disclaimer of Property Interests Act, 46-10-1 through 46-10-17
Section 46-10-14: Tax qualified disclaimer. (Recompiled effective January 1, 2012.)
46-10-14. Tax qualified disclaimer. (Recompiled effective January 1, 2012.)
Notwithstanding any other provision of the Uniform Disclaimer of Property Interests Act [46-10-1 NMSA 1978], 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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