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 Code, any other successor statute, or regulations as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this subtitle.
Structure Maryland Statutes
Title 9 - Special Provisions Relating to Distribution
Subtitle 2 - Maryland Uniform Disclaimer of Property Interests Act
Section 9-202 - Disclaimer in General
Section 9-203 - Effect of Disclaimer
Section 9-205 - Disclaimer by Trustees
Section 9-206 - Holder Disclaiming Power of Appointment or Other Non-Fiduciary Power
Section 9-207 - Disclaimer by Appointee of Power of Appointment or by Object or Taker in Default
Section 9-208 - Fiduciaries -- Time of Taking Effect; Effectiveness as to Other Fiduciaries
Section 9-209 - Delivery and Effectiveness
Section 9-211 - Effect of Federal Laws and Regulations
Section 9-212 - Filing, Recording, Registering
Section 9-213 - Unexercised Disclaimers Under Former Provisions