30.182—Who may receive a renounced interest in trust or restricted land?
(a)
If the interest renounced is an interest in land, you may renounce only in favor of:
(1)
An eligible heir of the decedent;
(2)
A person eligible to be a devisee of the interest, if you are a devisee of the interest under a valid will; or
(3)
The tribe with jurisdiction over the interest.
(b)
For purposes of paragraph (a)(2) of this section, a person eligible to be a devisee of the interest is:
(1)
A lineal descendant of the testator;
(2)
A person who owns a preexisting undivided trust or restricted interest in the same parcel;
(4)
The tribe with jurisdiction over the interest.