A disclaimer is the refusal to accept the right to receive property. Disclaiming a property interest is an estate, gift, and generation-skipping tax avoidance technique allowed by Section 2518 of the Internal Revenue Code, and the right to disclaim is codified in each states' statutes. A disclaimer is also useful where a person simply does not want the property they would otherwise receive.
The Uniform Law Commission has completed a uniform Disclaimer of Property Interest Act that has been adopted by 20 jurisdictions; a prior version has been adopted by 11 jurisdictions. The American College of Trust and Estate Counsel has an old but somewhat useful summary of each states' law on this matter located here.
Below are current references to each states' property interest disclaimer statutes. This post will be updated as laws change; please comment below if you come across any incorrect or outdated information:
The Uniform Law Commission has completed a uniform Disclaimer of Property Interest Act that has been adopted by 20 jurisdictions; a prior version has been adopted by 11 jurisdictions. The American College of Trust and Estate Counsel has an old but somewhat useful summary of each states' law on this matter located here.
Below are current references to each states' property interest disclaimer statutes. This post will be updated as laws change; please comment below if you come across any incorrect or outdated information:
| Alabama Ala. Code § 43-8-290 |
Illinois 755 ILCS 5/2-7 |
Montana §72-2-811, MCA |
Rhode Island R.I. Gen. Laws § 34-5-1 |
| Alaska A.S. § 13.70.010 |
Indiana I.C. § 32-17.5-1-0.2 |
Nebraska Neb. Rev. Stat. § 30-2352 |
South Carolina S.C. Code § 62-2-801 |
| Arizona A.R.S. § 14-10001 |
Iowa Iowa Code § 633E.1 |
Nevada N.R.S. § 120.100 |
South Dakota SDCL § 29A-2-801 |
| Arkansas Ark. Code § 28-2-201 |
Kansas K.S.A. § 59-2291 |
New Hampshire RSA § 563-B:1 |
Tennessee T.C.A. § 31-1-103 |
| California Ca. Prob. Code § 260 |
Kentucky KRS § 394.035 KRS § 394.610 |
New Jersey N.J.S. § 3B:9-1 |
Texas Tex. Prop. Code § 240.001 |
| Colorado C.R.S. § 15-11-1201 |
Louisiana La. C.C. § 947 |
New Mexico N.M.S. § 46-10-1 |
Utah Utah Code § 75-2-801 |
| Connecticut Conn. Gen. Stat. § 45a-578 |
Maine 18-A M.R.S. § 2-801 |
New York N.Y. Est. Powers and Trusts Law § 2-1.11 |
Vermont 14 V.S.A. § 1951 |
| Delaware 12 Del. C. § 601 |
Maryland Md. Code, ET § 9-216 |
North Carolina N.C. Gen. Stat. § 31B-1 |
Virginia Va. Code § 64.2-2600 |
| District of Columbia D.C. Code § 19-1501 |
Massachusetts Mass. Gen. Laws ch. 190B, § 2-801 |
North Dakota N.D.C.C. § 30.1-10.1-01 |
Washington RCW § 11.86.011 |
| Florida Fla. Stat. § 739.101 |
Michigan M.C.L. § 700.2901 |
Ohio R.C. § 5815.36 |
West Virginia W. Va. Code § 42-6-1 |
| Georgia O.C.G.A. § 53-1-20 |
Minnesota Minn. Stat. § 524.2-1101 |
Oklahoma Okla. Stat. tit. 60, § 751 Okla. Stat. tit. 84, § 22 |
Wisconsin Wis. Stat. § 854.13 |
| Hawaii H.R.S. § 526-1 |
Mississippi Miss. Code § 89-21-1 |
Oregon O.R.S. § 105.623 |
Wyoming W.S. § 2-1-401 |
| Idaho Idaho Code §15-2-801 |
Missouri §469.010, RSMo |
Pennsylvania 20 Pa.C.S. § 6201 |
