Md. Code, Est. & Trusts § 9-211
Current with changes from the 2024 Legislative Session
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, any other successor statute, or regulations as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this subtitle.
Md. Code, ET § 9-211