New Mexico Statutes 46-11-401. Disclaimer
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As provided by the Uniform Disclaimer of Property Interests Act [45-2-1101 to 45-2- 1116 NMSA 1978]:
A. a powerholder may disclaim all or part of a power of appointment; and
B. a permissible appointee, appointee or taker in default of appointment may disclaim all or part of an interest in appointive property.