Montana § 72-2-830 - Tax Qualified Disclaimer
Full text of Montana Montana Code Annotated § 72-2-830 — Tax Qualified Disclaimer, with citation guidance and answers to common questions.
§ 72-2-830. Tax Qualified Disclaimer
Tax qualified disclaimer. Notwithstanding any other provision of 72-2-817 through 72-2-833 , 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 72-2-817 through 72-2-833 .
Source: official Montana text · Last verified 2026-08-27
Frequently Asked Questions About Montana § 72-2-830
What does Montana Code Annotated § 72-2-830 cover?
Section 72-2-830 ("Tax Qualified Disclaimer") is part of the Montana Code Annotated, the codified statutory law of Montana. 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 Montana § 72-2-830?
A common citation format is "Montana Code Annotated § 72-2-830" (Montana). 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 Montana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Montana official source linked on this page or consult a licensed Montana attorney.
How does Montana § 72-2-830 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Montana 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 Montana.