{"data":{"id":"us-az/a.r.s.-14-10014","jurisdiction":"us-az","citation":"A.R.S. § 14-10014","heading":"Tax qualified disclaimer","body":"Notwithstanding any other provision of this chapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated, pursuant to the internal revenue code as defined in section 43-105 and rules adopted pursuant to that section, as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.","path":["Title 14 Trusts, Estates and Protective Proceedings"],"source_url":"https://www.azleg.gov/ars/14/10014.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"0b0571c0262604e150807b50fada37532bb3d662b81f0fea3275eec9b0773e23","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-14-10013","next":"us-az/a.r.s.-14-10015"},"notice":"GroundRules: Original legal text. Not legal advice."}