{"data":{"id":"us-tx/tex.-estates-code-124.003","jurisdiction":"us-tx","citation":"Tex. Estates Code § 124.003","heading":"APPORTIONMENT DIRECTED BY FEDERAL LAW.","body":"If federal law directs the apportionment of the federal estate tax, a similar state tax shall be apportioned in the same manner.\nAdded by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.","path":["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"],"source_url":"https://statutes.capitol.texas.gov/Docs/ES/htm/ES.124.htm#124.003","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:08Z","sha256":"ead1d69cb57cddbcddc2f000d15eef30b949f6ca282b16b2b298bbc97ae839f5","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-estates-code-124.002","next":"us-tx/tex.-estates-code-124.004"},"notice":"GroundRules: Original legal text. Not legal advice."}