Colorado Code § 15-11-1214

Tax-qualified disclaimer. Notwithstanding any other provision of this part
Open in Lexace · Ask the AI about this section
12, 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 internal revenue 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 pursuant to this part 12.

‹ Prev All Colorado sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.