Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Estates Code § 124.012: APPORTIONMENT OF REPRESENTATIVE'S EXPENSES.

Where this section sits in the code

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

(a) Expenses reasonably incurred by a representative in determination of the amount, apportionment, or collection of the estate tax shall be apportioned among and charged to persons interested in the estate in the manner provided by Section 124.005 unless, on application by any person interested in the estate, the court determines that the proposed apportionment is not equitable.

(b) If the court determines that the proposed apportionment is not equitable, the court may apportion the expenses in an equitable manner.

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

Collected 2026-08-27T01:47:08Z. Source file · JSON

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