Tex. Estates Code § 124.013: WITHHOLDING OF ESTATE TAX SHARE BY REPRESENTATIVE.
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 representative who has possession of any estate property that is distributable to a person interested in the estate may withhold from that property an amount equal to the person's apportioned share of the estate tax.
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