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A disclaimer is the refusal to accept the right to receive property. Disclaiming a property interest is an estate, gift, and generation-skipping tax avoidance technique allowed by Section 2518 of the Internal Revenue Code, and the right to disclaim is codified in each states' statutes. A disclaimer is also useful where a person simply does not want the property they would otherwise receive.

The Uniform Law Commission has completed a uniform Disclaimer of Property Interest Act that has been adopted by 20 jurisdictions; a prior version has been adopted by 11 jurisdictions. The American College of Trust and Estate Counsel has an old but somewhat useful summary of each states' law on this matter located here.

Below are current references to each states' property interest disclaimer statutes. This post will be updated as laws change; please comment below if you come across any incorrect or outdated information:

 Alabama
 Ala. Code § 43-8-290  Illinois
 755 ILCS 5/2-7  Montana
 §72-2-811, MCA  Rhode Island
 R.I. Gen. Laws § 34-5-1  Alaska
 A.S. § 13.70.010  Indiana
 I.C. § 32-17.5-1-0.2  Nebraska
 Neb. Rev. Stat. § 30-2352  South Carolina
 S.C. Code § 62-2-801  Arizona
 A.R.S. § 14-10001  Iowa
 Iowa Code § 633E.1  Nevada
 N.R.S. § 120.100  South Dakota
 SDCL § 29A-2-801  Arkansas
 Ark. Code § 28-2-201  Kansas
 K.S.A. § 59-2291  New Hampshire
 RSA § 563-B:1  Tennessee
 T.C.A. § 31-1-103  California
 Ca. Prob. Code § 260  Kentucky
 KRS § 394.035
 KRS § 394.610  New Jersey
 N.J.S. § 3B:9-1  Texas
 Tex. Prop. Code § 240.001  Colorado
 C.R.S. § 15-11-1201  Louisiana
 La. C.C. § 947  New Mexico
 N.M.S. § 46-10-1  Utah
 Utah Code § 75-2-801  Connecticut
 Conn. Gen. Stat. § 45a-578  Maine
 18-A M.R.S. § 2-801  New York
 N.Y. Est. Powers and Trusts Law § 2-1.11  Vermont
 14 V.S.A. § 1951  Delaware
 12 Del. C. § 601  Maryland
 Md. Code, ET § 9-216  North Carolina
 N.C. Gen. Stat. § 31B-1  Virginia
 Va. Code § 64.2-2600  District of Columbia
 D.C. Code § 19-1501  Massachusetts
 Mass. Gen. Laws ch. 190B, § 2-801  North Dakota
 N.D.C.C. § 30.1-10.1-01  Washington
 RCW § 11.86.011  Florida
 Fla. Stat. § 739.101  Michigan
 M.C.L. § 700.2901  Ohio
 R.C. § 5815.36  West Virginia
 W. Va. Code § 42-6-1  Georgia
 O.C.G.A. § 53-1-20  Minnesota
 Minn. Stat. § 524.2-1101  Oklahoma
 Okla. Stat. tit. 60, § 751
 Okla. Stat. tit. 84, § 22  Wisconsin
 Wis. Stat. § 854.13  Hawaii
 H.R.S. § 526-1  Mississippi
 Miss. Code § 89-21-1  Oregon
 O.R.S. § 105.623  Wyoming
 W.S. § 2-1-401  Idaho
 Idaho Code §15-2-801  Missouri
 §469.010, RSMo  Pennsylvania
 20 Pa.C.S. § 6201