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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Property Code § 240.057: TAX QUALIFIED DISCLAIMER.

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Where this section sits in the code
  1. PROPERTY CODE
  2. TITLE 13. DISCLAIMER OF PROPERTY INTERESTS
  3. CHAPTER 240. TEXAS UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT
  4. SUBCHAPTER B. TYPE AND EFFECT OF DISCLAIMER

(a) In this section, "Internal Revenue Code" has the meaning assigned by Section 111.004.

(b) Notwithstanding any other provision of this chapter, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated under the Internal Revenue Code as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.

Added by Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 15, eff. September 1, 2015.

Collected 2026-08-27T01:47:37Z. Source file · JSON

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