Texas Estates Code

§ 1204.053 — INHERITANCE TAXES; LIMITATION ON CLOSING ESTATE

ES § 1204.053Title 3. GUARDIANSHIP AND RELATED PROCEDURES · Part F. EVALUATION, MODIFICATION, OR TERMINATION OF GUARDIANSHIP · Ch. 1204. FINAL SETTLEMENT, ACCOUNTING, AND DISCHARGE · Art. B. PAYMENT OF CERTAIN EXPENSES AND DEBTS

Statute text

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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.

Legislative history

Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.