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2025 Texas Statutes
Property Code
Title 13 - Disclaimer of Property Interests
Chapter 240 - Texas Uniform Disclaimer of Property Interests Act
Subchapter B. Type and Effect of Disclaimer
Section 240.057. Tax Qualified Disclaimer
Universal Citation:
TX Prop § 240.057 (2025)
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Sec. 240.057. TAX QUALIFIED DISCLAIMER. (a) In this section, "Internal Revenue Code" has the meaning assigned by Section 111.004.
(b) Notwithstanding any other provision of this chapter, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated under the Internal Revenue Code as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.
Added by Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 15, eff. September 1, 2015.
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