New Hampshire Statutes
§ 563-B:13 — Tax Qualified Disclaimer
New Hampshire·Title LVI PROBATE COURTS AND DECEDENTS' ESTATES·Ch. 563-B UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT·Subdivision ARTICLE 13Tax Qualified Disclaimer
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 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 this chapter.
Free access — add to your briefcase to read the full text and ask questions with AI
New Hampshire § 563-B:13 (Tax Qualified Disclaimer) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
2021, 206:2, Pt. VI, Sec. 10, eff. Aug. 10, 2021.
Nearby Sections
15
§ 563-B:1
Short Title§ 563-B:11
Delivery or Filing§ 563-B:12
When Disclaimer Barred or Limited§ 563-B:13
Tax Qualified Disclaimer§ 563-B:14
Recording of Disclaimer§ 563-B:15
Application to Existing Relationships§ 563-B:16
Supplemented by Other Law§ 563-B:2
Application§ 563-B:3
Definitions§ 563-B:5
Disclaimer of Interest in Property§ 563-B:7
Disclaimer of Interest by Trustee