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2025 Texas Statutes
Estates Code
Title 2 - Estates of Decedents; Durable Powers of Attorney
Subtitle C - Passage of Title and Distribution of Decedents' Property in General
Chapter 124 - Valuation and Taxation of Estate Property
Subchapter A. Apportionment of Taxes
- Section 124.001. Definitions
- Section 124.002. References to Internal Revenue Code
- Section 124.003. Apportionment Directed by Federal Law
- Section 124.004. Effect of Disclaimers
- Section 124.005. General Apportionment of Estate Tax; Exceptions
- Section 124.006. Effect of Tax Deductions, Exemptions, or Credits
- Section 124.007. Exclusion of Certain Property From Apportionment
- Section 124.008. Exclusion of Certain Temporary Interests From Apportionment
- Section 124.009. Qualified Real Property
- Section 124.010. Effect of Extension or Deficiency in Payment of Estate Taxes; Liability of Representative
- Section 124.011. Apportionment of Interest and Penalties
- Section 124.012. Apportionment of Representative's Expenses
- Section 124.013. Withholding of Estate Tax Share by Representative
- Section 124.014. Recovery of Estate Tax Share Not Withheld
- Section 124.015. Recovery of Unpaid Estate Tax; Reimbursement
- Section 124.016. Time to Initiate Actions to Recover Unpaid Estate Tax
- Section 124.017. Tax or Death Duty Payable to Another State
- Section 124.018. Payment of Expenses and Attorney's Fees
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