Tex. Est. Code § 405.004
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
When all of the debts known to exist against the estate have been paid, or when they have been paid so far as the assets in the independent executor's possession will permit, when there is no pending litigation, and when the independent executor has distributed to the distributees entitled to the estate all assets of the estate, if any, remaining after payment of debts, the independent executor may file with the court a closing report or a notice of closing of the estate.
Tex. Estates § 405.004