59-2292. Same; filing and recordation of disclaimer instrument.
59-2292
59-2292. Same; filing and recordation of disclaimer instrument.(a) The disclaimer instrument shall be filed within nine months afterthe latest of: (1) The death of the decedent or the donee of the power,as the case may be; (2) if the taker of the power, propertyor interest is not then finallyascertained or if the taker's interest has not become indefeasibly fixedboth in quality and in quantity, the date that the taker becomesfinally ascertained and such taker's interest becomes indefeasibly fixedboth in quality and inquantity; or (3) the date when the taker of the property, interest or powerattains the age of 21 years.
(b) The disclaimer instrument shall be filed and recorded in thedistrict court in which the estate of the decedent or the donee of thepower is or may be administered. Upon filing the disclaimer instrument,the disclaimant shall give notice of the disclaimer by personal deliveryor sending, by certified mail, a copy of the instrument to the transferor,or the personal representative of the transferor, of the property, interestor power or to the holder of the legal title to the property to which theinterest or power relates.
History: L. 1968, ch. 367, § 2; L. 1972, ch. 215, § 19; L.1976, ch. 242, § 48; L. 1980, ch. 168, § 2;L. 1985, ch. 191, § 46; July 1.