Texas Estates Code

§ 124.013 — WITHHOLDING OF ESTATE TAX SHARE BY REPRESENTATIVE

ES § 124.013Title 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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A representative who has possession of any estate property that is distributable to a person interested in the estate may withhold from that property an amount equal to the person's apportioned share of the estate tax.

Legislative history

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