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 internal revenue code as defined in section 43-105 and rules adopted pursuant to that section, as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.
Tax qualified disclaimer
A.R.S. § 14-10014 — under General Provisions.
A.R.S. § 14-10014