{"data":{"id":"us-vt/14-v.s.a.-4114","jurisdiction":"us-vt","citation":"14 V.S.A. § 4114","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 provisions of the Internal Revenue Code, as may be amended, or any regulations promulgated under it, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this chapter.","path":["Title 14: Decedents Estates and Fiduciary Relations","Chapter 129: Vermont Disclaimer of Property Interests Act"],"source_url":"https://legislature.vermont.gov/statutes/section/14/129/04114","current_through":"2026 session","vintage":"","retrieved_at":"2026-10-25T09:27:56Z","sha256":"b5601dec6c6d14d6e0bfec06639088e50e495939ab8485c027a62d7da3db2d90","source_id":"us-vt","stale":false,"prev":"us-vt/14-v.s.a.-4113","next":"us-vt/14-v.s.a.-4115"},"notice":"GroundRules: Original legal text. Not legal advice."}