Sec. 240.104.  DISCLAIMER OF INTEREST IN INTER VIVOS TRUST.  In the case of an interest in an inter vivos trust:
(1)  a disclaimer must be delivered to the trustee then serving, or, if no trustee is then serving, a disclaimer must be filed:
(A)  with a court having jurisdiction to enforce the trust; or
(B)  in the official public records of the county in which:
(i)  the situs of administration of the trust is maintained; or
(ii)  the settlor is domiciled or was domiciled on the date of the settlor's death; and
(2)  if a disclaimer is made before the time the instrument creating the trust becomes irrevocable, a disclaimer must be delivered to the settlor of a revocable trust or the transferor of the interest.
Added by Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 15, eff. September 1, 2015.