Tex. Est. Code § 124.003

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 124.003 - Apportionment Directed By Federal Law

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

Tex. Estates § 124.003

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