Sec. 122.055. FILING DEADLINE    


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  • (a) Except as provided by Subsection (c), a written memorandum of disclaimer of a present interest must be filed not later than nine months after the date of the decedent's death.

    (b) Except as provided by Subsection (c), a written memorandum of disclaimer of a future interest may be filed not later than nine months after the date of the event determining that the taker of the property or interest is finally ascertained and the taker's interest is indefeasibly vested.

    (c) If the beneficiary is a charitable organization or a governmental agency of the state, a written memorandum of disclaimer of a present or future interest must be filed not later than the later of:

    (1) the first anniversary of the date the beneficiary receives the notice required by Subchapter A, Chapter 308; or

    (2) the expiration of the six-month period following the date the personal representative files:

    (A) the inventory, appraisement, and list of claims due or owing to the estate; or

    (B) the affidavit in lieu of the inventory, appraisement, and list of claims.

Added by Acts 2009, 81st Leg., R.S., Ch. 680 , Sec. 1, eff. January 1, 2014. Amended by: Acts 2011, 82nd Leg., R.S., Ch. 1338 , Sec. 2.10, eff. January 1, 2014.