This article shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this article among states enacting it. It is the intent of the legislature of the state of Alabama by this article to clarify the laws of this state with respect to the subject matter hereof in order to ensure the ability of persons to disclaim interests in property without the imposition of federal and state estate, inheritance, gift and transfer taxes. This article is to be interpreted and construed in accordance with, and in furtherance of, that intent.
Structure Code of Alabama
Title 43 - Wills and Decedents' Estates.
Article 11 - Uniform Disclaimer of Property Interests.
Section 43-8-290 - Short Title.
Section 43-8-291 - Right to Disclaim Interest in Property.
Section 43-8-292 - Filing and Delivery of Disclaimer.
Section 43-8-293 - Form of Disclaimer.
Section 43-8-294 - Effect of Disclaimer.
Section 43-8-295 - Waiver and Bar.
Section 43-8-296 - Remedy Not Exclusive.
Section 43-8-297 - Uniformity of Application and Construction.