{"data":{"id":"us-tx/tex.-estates-code-1204.053","jurisdiction":"us-tx","citation":"Tex. Estates Code § 1204.053","heading":"INHERITANCE TAXES; LIMITATION ON CLOSING ESTATE.","body":"If the guardian has been ordered to pay inheritance taxes under this code, a deceased ward's estate may not be closed unless the account for final settlement shows and the court finds that all inheritance taxes due and owing to this state with respect to all interests and property passing through the guardian's possession have been paid.\nAdded by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.","path":["ESTATES CODE","TITLE 3. GUARDIANSHIP AND RELATED PROCEDURES","SUBTITLE F. EVALUATION, MODIFICATION, OR TERMINATION OF GUARDIANSHIP","CHAPTER 1204. FINAL SETTLEMENT, ACCOUNTING, AND DISCHARGE","SUBCHAPTER B. PAYMENT OF CERTAIN EXPENSES AND DEBTS"],"source_url":"https://statutes.capitol.texas.gov/Docs/ES/htm/ES.1204.htm#1204.053","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:08Z","sha256":"d4a0b8ec61eaf3f034821a41a8686bccfc18df0b1cfc12432688501e6a6d6958","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-estates-code-1204.052","next":"us-tx/tex.-estates-code-1204.101"},"notice":"GroundRules: Original legal text. Not legal advice."}