Colorado § 15-11-1214 - Tax-qualified disclaimer.
Full text of Colorado Colorado Revised Statutes § 15-11-1214 — Tax-qualified disclaimer., with citation guidance and answers to common questions.
§ 15-11-1214. Tax-qualified disclaimer.
Notwithstanding any other provision of this part 12, 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 internal revenue 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 pursuant to this part 12.
Source: L. 2011: Entire part added, (SB 11-166), ch. 203, p. 868, § 1, effective August 10.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 15-11-1214
What does Colorado Revised Statutes § 15-11-1214 cover?
Section 15-11-1214 ("Tax-qualified disclaimer.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 15-11-1214?
A common citation format is "Colorado Revised Statutes § 15-11-1214" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 15-11-1214 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.