Texas Estates Code

§ 124.003 — APPORTIONMENT DIRECTED BY FEDERAL LAW

ES § 124.003Title 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY · Part C. PASSAGE OF TITLE AND DISTRIBUTION OF DECEDENTS' PROPERTY IN GENERAL · Ch. 124. VALUATION AND TAXATION OF ESTATE PROPERTY · Art. A. APPORTIONMENT OF TAXES

Statute text

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If federal law directs the apportionment of the federal estate tax, a similar state tax shall be apportioned in the same manner.

Legislative history

Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.