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§ 9-211. Tax qualified disclaimers

West's Annotated Code of MarylandEstates and Trusts

West's Annotated Code of Maryland
Estates and Trusts (Refs & Annos)
Title 9. Special Provisions Relating to Distribution (Refs & Annos)
Subtitle 2. Maryland Uniform Disclaimer of Property Interests Act (Refs & Annos)
MD Code, Estates and Trusts, § 9-211
§ 9-211. Tax qualified disclaimers
Currentness
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, any other successor statute, or regulations as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this subtitle.

Credits

Added by Acts 2004, c. 465, § 2, eff. Oct. 1, 2004.
MD Code, Estates and Trusts, § 9-211, MD EST & TRST § 9-211
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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