Notwithstanding any other provision of this part 12, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of title 26 of the United States internal revenue code, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer pursuant to this part 12.
Source: L. 2011: Entire part added, (SB 11-166), ch. 203, p. 868, § 1, effective August 10.
Structure Colorado Code
Title 15 - Probate, Trusts, and Fiduciaries
Article 11 - Intestate Succession and Wills
Part 12 - Uniform Disclaimer of Property Interests Act
§ 15-11-1204. Part Supplemented by Other Law
§ 15-11-1205. Power to Disclaim - General Requirements - When Irrevocable
§ 15-11-1206. Disclaimer of Interest in Property
§ 15-11-1207. Disclaimer of Rights of Survivorship in Jointly Held Property
§ 15-11-1208. Disclaimer of Interest by Trustee
§ 15-11-1209. Disclaimer of Power of Appointment or Other Power Not Held in Fiduciary Capacity
§ 15-11-1211. Disclaimer of Power Held in Fiduciary Capacity
§ 15-11-1212. Delivery or Filing
§ 15-11-1213. When Disclaimer Barred or Limited
§ 15-11-1214. Tax-Qualified Disclaimer
§ 15-11-1215. Filing or Registering of Disclaimer
§ 15-11-1216. Application to Existing Relationships