§ 739.501, Fla. Stat. · Chapter 739. FLORIDA UNIFORM DISCLAIMER OF PROPERTY INTERESTS ACT
Tax-qualified disclaimer.
Text — 2026 Florida Statutes
Notwithstanding any provision of this chapter other than s. 739.402, if, as a result of a disclaimer or transfer, the disclaimed or transferred interest is treated pursuant to the provisions of s. 2518 of the Internal Revenue Code of 1986 as never having been transferred to the disclaimant, the disclaimer or transfer is effective as a disclaimer under this chapter.
Notes and commentary — not statutory text
History
s. 1, ch. 2005-108; s. 18, ch. 2009-115.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0739/0739.html
- Text hash
- sha256 73e03fb55c07d836cfd6c28d4724d19026319de18be699a875350545a200d6a1
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
- composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.