Texas Estates Code

§ 752.114 — TAX MATTERS

ES § 752.114Title 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY · Part P. DURABLE POWERS OF ATTORNEY · Ch. 752. STATUTORY DURABLE POWER OF ATTORNEY · Art. C. CONSTRUCTION OF POWERS RELATED TO STATUTORY DURABLE POWER OF ATTORNEY

Statute text

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The language conferring authority with respect to tax matters in a statutory durable power of attorney empowers the attorney in fact or agent to:

(1)prepare, sign, and file:

(A)federal, state, local, and foreign income, gift, payroll, Federal Insurance Contributions Act (26 U.S.C. Chapter 21), and other tax returns;

(B)claims for refunds;

(C)requests for extensions of time;

(D)petitions regarding tax matters; and

…

Legislative history

Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.01, eff. January 1, 2014.