Section 124.014 - Recovery of Estate Tax Share Not Withheld(a) If property includable in an estate does not come into possession of a representative obligated to pay the estate tax, the representative shall: (1) recover from each person interested in the estate the amount of the estate tax apportioned to the person under this subchapter; or(2) assign to persons affected by the tax obligation the representative's right of recovery.(b) The obligation to recover a tax under Subsection (a) does not apply if: (1) the duty is waived by the parties affected by the tax obligation or by the instrument under which the representative derives powers; or(2) in the reasonable judgment of the representative, proceeding to recover the tax is not cost-effective.Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. 1/1/2014.