50 States' Disclaimer of Property Interests

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 This post will be updated as laws change; please comment below if you come across any incorrect or outdated information:

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