[§526-14]  Tax qualified disclaimer. 
Notwithstanding any other provision of this chapter, 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, 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 under this
chapter. [L 2000, c 43, pt of §1]