Montana § 72-2-830 Tax Qualified Disclaimer

Montana Statutes

§ 72-2-830 — Tax Qualified Disclaimer

Montana § 72-2-830

Title 72ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS

Ch. 2UPC -- INTESTACY, WILLS, AND DONATIVE TRANSFERS

Part 8General Provisions Concerning Probate and Nonprobate Transfers

This text of Montana § 72-2-830 (Tax Qualified Disclaimer) is published on Counsel Stack Legal Research, covering Montana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mont. Code Ann. § 72-2-830 (2026).

Text

72-2-830 . Tax qualified disclaimer. Notwithstanding any other provision of 72-2-817 through 72-2-833 , 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 72-2-817 through 72-2-833 .

Free access — add to your briefcase to read the full text and ask questions with AI

72-2-830 . Tax qualified disclaimer. Notwithstanding any other provision of 72-2-817 through 72-2-833 , 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 72-2-817 through 72-2-833 .