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2017 New Mexico Statutes
Chapter 45 - Uniform Probate Code
Article 2 - Intestate Succession and Wills
Part 11 - PROPERTY INTERESTS
Section 45-2-1114 - Tax qualified disclaimer.
Universal Citation: NM Stat § 45-2-1114 (2017)
45-2-1114. Tax qualified disclaimer.
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.
History: Laws 2001, ch. 290, 14; 1978 Comp., 46-10-14 recompiled as 45-2-1114 by Laws 2011, ch. 124, 101.
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