Nevada Statutes
§ 120.310 — Tax qualified disclaimer
Nevada § 120.310
This text of Nevada § 120.310 (Tax qualified disclaimer) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Nev. Rev. Stat. § 120.310 (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 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.
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Legislative History
(Added to NRS by 2007, 283 )
Nearby Sections
15
§ 120.100
Short title§ 120.110
Definitions§ 120.120
“Disclaimant” defined§ 120.130
“Disclaimed interest” defined§ 120.140
“Disclaimer” defined§ 120.150
“Fiduciary” defined§ 120.160
“Jointly held property” defined§ 120.170
“Person” defined§ 120.180
“State” defined§ 120.190
“Trust” defined§ 120.200
Scope§ 120.210
Chapter supplemented by other law§ 120.230
Disclaimer of interest in propertyCite This Page — Counsel Stack
Bluebook (online)
Nevada § 120.310, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/120.310.