{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/64.2-2612.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/64.2-2612.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/64.2-2612.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/64.2-2612.html"}],"law_id":376123,"edition_id":2,"section_id":376123,"structure_id":53488,"section_number":"64.2-2612","catch_line":"Tax qualified disclaimer","history":"2003, c. 253, \u00a7 64.1-196.13; 2012, c. 614.","full_text":"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.\n\n","order_by":null,"text":{"0":{"id":1404396,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":53488,"edition_id":2,"name":"Uniform Disclaimer of Property Interests Act","identifier":"26","label":"chapter","depth":3,"order_by":5,"parent_id":53483,"metadata":{"child_laws":15,"child_structures":0},"date_created":"2026-08-02 03:17:09","date_modified":"2026-08-02 12:37:25","permalink":{"id":1502885,"object_type":"structure","relational_id":53488,"identifier":"26","token":"64.2\/V\/26","url":"\/64.2\/V\/26\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53483,"edition_id":2,"name":"Provisions Applicable to Probate and Nonprobate Transfers","identifier":"V","label":"subtitle","depth":2,"order_by":5,"parent_id":53424,"metadata":{"child_laws":90,"child_structures":12},"date_created":"2026-08-02 03:17:05","date_modified":"2026-08-02 12:37:24","permalink":{"id":1502731,"object_type":"structure","relational_id":53483,"identifier":"V","token":"64.2\/V","url":"\/64.2\/V\/","edition_id":2,"permalink":0,"preferred":1}},{"id":53424,"edition_id":2,"name":"Wills, Trusts, and Fiduciaries","identifier":"64.2","label":"title","depth":1,"order_by":136,"parent_id":null,"metadata":{"child_laws":776,"child_structures":114},"date_created":"2026-08-02 03:16:27","date_modified":"2026-08-02 12:37:05","permalink":{"id":1499783,"object_type":"structure","relational_id":53424,"identifier":"64.2","token":"64.2","url":"\/64.2\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":376111,"structure_id":53488,"section_number":"64.2-2600","catch_line":"Definitions","url":"\/64.2-2600\/","token":"64.2\/V\/26\/64.2-2600","metadata":false},{"id":376112,"structure_id":53488,"section_number":"64.2-2601","catch_line":"Scope","url":"\/64.2-2601\/","token":"64.2\/V\/26\/64.2-2601","metadata":false},{"id":376113,"structure_id":53488,"section_number":"64.2-2602","catch_line":"Chapter supplemented by other law","url":"\/64.2-2602\/","token":"64.2\/V\/26\/64.2-2602","metadata":false},{"id":376114,"structure_id":53488,"section_number":"64.2-2603","catch_line":"Power to disclaim; general requirements; when irrevocable","url":"\/64.2-2603\/","token":"64.2\/V\/26\/64.2-2603","metadata":false},{"id":376115,"structure_id":53488,"section_number":"64.2-2604","catch_line":"Disclaimer of interest in property","url":"\/64.2-2604\/","token":"64.2\/V\/26\/64.2-2604","metadata":false},{"id":376116,"structure_id":53488,"section_number":"64.2-2605","catch_line":"Disclaimer of rights of survivorship in jointly held property","url":"\/64.2-2605\/","token":"64.2\/V\/26\/64.2-2605","metadata":false},{"id":376117,"structure_id":53488,"section_number":"64.2-2606","catch_line":"Disclaimer of interest by trustee","url":"\/64.2-2606\/","token":"64.2\/V\/26\/64.2-2606","metadata":false},{"id":376118,"structure_id":53488,"section_number":"64.2-2607","catch_line":"Disclaimer of power of appointment or other power not held in a fiduciary capacity","url":"\/64.2-2607\/","token":"64.2\/V\/26\/64.2-2607","metadata":false},{"id":376119,"structure_id":53488,"section_number":"64.2-2608","catch_line":"Disclaimer by appointee, object, or taker in default of exercise of power of appointment","url":"\/64.2-2608\/","token":"64.2\/V\/26\/64.2-2608","metadata":false},{"id":376120,"structure_id":53488,"section_number":"64.2-2609","catch_line":"Disclaimer of power held in fiduciary capacity","url":"\/64.2-2609\/","token":"64.2\/V\/26\/64.2-2609","metadata":false},{"id":376121,"structure_id":53488,"section_number":"64.2-2610","catch_line":"Delivery or filing","url":"\/64.2-2610\/","token":"64.2\/V\/26\/64.2-2610","metadata":false},{"id":376122,"structure_id":53488,"section_number":"64.2-2611","catch_line":"When disclaimer barred or limited","url":"\/64.2-2611\/","token":"64.2\/V\/26\/64.2-2611","metadata":false},{"id":376123,"structure_id":53488,"section_number":"64.2-2612","catch_line":"Tax qualified disclaimer","url":"\/64.2-2612\/","token":"64.2\/V\/26\/64.2-2612","metadata":false},{"id":376124,"structure_id":53488,"section_number":"64.2-2613","catch_line":"Recording of disclaimer","url":"\/64.2-2613\/","token":"64.2\/V\/26\/64.2-2613","metadata":false},{"id":376125,"structure_id":53488,"section_number":"64.2-2614","catch_line":"Application to existing relationships","url":"\/64.2-2614\/","token":"64.2\/V\/26\/64.2-2614","metadata":false}],"previous_section":{"id":376122,"structure_id":53488,"section_number":"64.2-2611","catch_line":"When disclaimer barred or limited","url":"\/64.2-2611\/","token":"64.2\/V\/26\/64.2-2611","metadata":false},"next_section":{"id":376124,"structure_id":53488,"section_number":"64.2-2613","catch_line":"Recording of disclaimer","url":"\/64.2-2613\/","token":"64.2\/V\/26\/64.2-2613","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/64.2-2612\/","history_text":"

This law was first created in 2003. The record of its establishment is cataloged in chapter 253<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. That modification is as follows: in 2012, chapter 614<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":1502935,"object_type":"law","relational_id":376123,"identifier":"64.2-2612","token":"64.2\/V\/26\/64.2-2612","url":"\/64.2-2612\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/64.2-2612\/","token":"64.2\/V\/26\/64.2-2612","dublin_core":{"Title":"Tax qualified disclaimer","Type":"Text","Format":"text\/html","Identifier":"\u00a7 64.2-2612","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding any other provision of this chapter, if as a result of a disclaimer<\/span> or transfer the disclaimed or transferred interest is treated pursuant to the provisions of Title 26 of the United States<\/span> Code, as now or hereafter amended, or any successor statute<\/span> thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant<\/span>, then the disclaimer<\/span> or transfer is effective as a disclaimer<\/span> under this chapter.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX QUALIFIED DISCLAIMER (\u00a7 64.2-2612)\n\nNotwithstanding any other provision of this chapter, if as a result of a\ndisclaimer or transfer the disclaimed or transferred interest is treated\npursuant to the provisions of Title 26 of the United States Code, as now or\nhereafter amended, or any successor statute thereto, and the regulations\npromulgated thereunder, as never having been transferred to the disclaimant,\nthen the disclaimer or transfer is effective as a disclaimer under this chapter.\n\nHISTORY: 2003, c. 253, \u00a7 64.1-196.13; 2012, c. 614.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}