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

Tex. Estates Code § 351.303: TREATMENT OF CERTAIN AMOUNTS RECEIVED FROM MINERAL LEASE.

Where this section sits in the code

ESTATES CODE
TITLE 2. ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY
SUBTITLE H. CONTINUATION OF ADMINISTRATION
CHAPTER 351. POWERS AND DUTIES OF PERSONAL REPRESENTATIVES IN GENERAL
SUBCHAPTER G. PAYMENT OF INCOME OF CERTAIN ESTATES DURING ADMINISTRATION

For the purposes of this subchapter, bonuses, rentals, and royalties received for or from an oil, gas, or other mineral lease shall be treated as income rather than as principal.

Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.

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

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