WVC 42 - 6 - 14
§42-6-14. Tax qualified disclaimer.
Notwithstanding any other provision of this article, 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
Note: WV Code updated with legislation passed through the 2013 1st Special Session
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