Tex. Est. Code § 1204.053 · Subchapter B. PAYMENT OF CERTAIN EXPENSES AND DEBTS
INHERITANCE TAXES; LIMITATION ON CLOSING ESTATE.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
If the guardian has been ordered to pay inheritance taxes under this code, a deceased ward's estate may not be closed unless the account for final settlement shows and the court finds that all inheritance taxes due and owing to this state with respect to all interests and property passing through the guardian's possession have been paid.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/ES/htm/ES.1204.htm
- Text hash
- sha256 24f208a03b1344984dbf13a1944cd219dec105215aa4537d8b8a4e8602b22618
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.