Montana Statutes
§ 72-2-830 — Tax Qualified Disclaimer
Montana·Title 72 ESTATES, TRUSTS, AND FIDUCIARY RELATIONSHIPS·Ch. 2 UPC -- INTESTACY, WILLS, AND DONATIVE TRANSFERS·Part 8 General Provisions Concerning Probate and Nonprobate Transfers
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 .
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Legislative History
En. Sec. 52, Ch. 313, L. 2019.
Nearby Sections
15
§ 72-2-1001
Short Title§ 72-2-1002
Statutory Rule Against Perpetuities§ 72-2-1004
Reformation§ 72-2-1006
Prospective Application§ 72-2-1007
Uniformity Of Application And Construction§ 72-2-1008
Through 72-2-1016 Reserved§ 72-2-101
Renumbered 72-2-811§ 72-2-1017
Honorary Trusts -- Trusts For Pets§ 72-2-102
Renumbered 72-2-224§ 72-2-103
Renumbered 72-2-812§ 72-2-104
Renumbered 72-2-813§ 72-2-105
Renumbered 72-2-534§ 72-2-106
Through 72-2-110 Reserved