Tex. Est. Code § 124.012 · Subchapter A. APPORTIONMENT OF TAXES
APPORTIONMENT OF REPRESENTATIVE'S EXPENSES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Expenses reasonably incurred by a representative in determination of the amount, apportionment, or collection of the estate tax shall be apportioned among and charged to persons interested in the estate in the manner provided by Section 124.005 unless, on application by any person interested in the estate, the court determines that the proposed apportionment is not equitable.
(b) If the court determines that the proposed apportionment is not equitable, the court may apportion the expenses in an equitable manner.
Notes and commentary — not statutory text
History
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, 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.124.htm
- Text hash
- sha256 5a6ae233831b7dad1e7c4f6877c860a882be35b1ecdc4710776b82b49aa89fa3
- 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
This section cites
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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.