Tex. Est. Code § 124.017 · Subchapter A. APPORTIONMENT OF TAXES
TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A representative acting in another state may initiate an action in a court of this state to recover from a person interested in the estate who is domiciled in this state or owns property in this state subject to attachment or execution, a proportionate amount of:
(1) the federal estate tax;
(2) an estate tax payable to another state; or
(3) a death duty due by a decedent's estate to another state.
(b) In the action, a determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct.
(c) This section applies only if the state in which the determination of apportionment was made provides a substantially similar remedy.
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 cf7dd92ff2ab12f2c57f9517e46c6367db5c9ef3d610aee21cc080a5d3def226
- 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.