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Disclaimer<br />
To be valid:<br />
The refusal must be in writing<br />
It must be received by the transferor or his or<br />
her representative within 9 months after the<br />
dt date of transfer or the date dt the transferee<br />
becomes 21 years of age<br />
For transfers at death, the 9 month period<br />
begins on the date of death, not the date of<br />
probate<br />
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