Maine Revised Statutes Title 18-C Sec. 2-914 – Tax qualified disclaimer
Current as of: 2023 | Check for updates
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Terms Used In Maine Revised Statutes Title 18-C Sec. 2-914
- Disclaimant: means the person to whom a disclaimed interest or power would have passed had the disclaimer not been made. See Maine Revised Statutes Title 18-C Sec. 2-902
- Disclaimer: means the refusal to accept an interest in or power over property. See Maine Revised Statutes Title 18-C Sec. 2-902
- Statute: A law passed by a legislature.
- United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
Notwithstanding any other provision of this Part, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated, pursuant to the provisions of 26 United States Code, as amended, or any successor statute, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this Part. [PL 2017, c. 402, Pt. A, §2 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]
SECTION HISTORY
PL 2017, c. 402, Pt. A, §2 (NEW). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).