Arizona Statutes
§ 14-10014 — Tax qualified disclaimer
Arizona § 14-10014
JurisdictionArizona
Title 14Arizona Revised Statutes
Ch. 10UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT
Art. 1General Provisions
This text of Arizona § 14-10014 (Tax qualified disclaimer) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ariz. Rev. Stat. Ann. § 14-10014 (2026).
Text
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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Nearby Sections
15
§ 14-10001
Short title§ 14-10002
Definitions§ 14-10003
Scope of chapter§ 14-10004
Chapter supplemented by other law§ 14-10008
Disclaimer of interest by trustee§ 14-10012
Delivery or filing; definition§ 14-10013
When disclaimer barred or limited§ 14-10014
Tax qualified disclaimer§ 14-10015
Recording of disclaimerCite This Page — Counsel Stack
Bluebook (online)
Arizona § 14-10014, Counsel Stack Legal Research, https://law.counselstack.com/statute/az/14-10014.