Colorado § 15-11-1214 Tax-qualified disclaimer

Colorado Statutes

§ 15-11-1214 — Tax-qualified disclaimer

Colorado § 15-11-1214

Title 15Probate,

Art.Intestate Succession and Wills

This text of Colorado § 15-11-1214 (Tax-qualified disclaimer) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 15-11-1214 (2026).

Text

Notwithstanding any other provision of
this part 12, 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 internal
revenue 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 pursuant to
this part 12.

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Notwithstanding any other provision of
this part 12, 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 internal
revenue 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 pursuant to
this part 12.