{"data":{"id":"us-tx/tex.-property-code-240.057","jurisdiction":"us-tx","citation":"Tex. Property Code § 240.057","heading":"TAX QUALIFIED DISCLAIMER.","body":"(a) In this section, \"Internal Revenue Code\" has the meaning assigned by Section 111.004.\n(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.\nAdded by Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 15, eff. September 1, 2015.","path":["PROPERTY CODE","TITLE 13. DISCLAIMER OF PROPERTY INTERESTS","CHAPTER 240. TEXAS UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT","SUBCHAPTER B. TYPE AND EFFECT OF DISCLAIMER"],"source_url":"https://statutes.capitol.texas.gov/Docs/PR/htm/PR.240.htm#240.057","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:37Z","sha256":"f533ba1bd5e93fae459da46aca5d9ebfe79d6e29c96439d1ddb14304e14fd2ee","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-property-code-240.056","next":"us-tx/tex.-property-code-240.058"},"notice":"GroundRules: Original legal text. Not legal advice."}