{"data":{"id":"us-tx/tex.-estates-code-124.014","jurisdiction":"us-tx","citation":"Tex. Estates Code § 124.014","heading":"RECOVERY OF ESTATE TAX SHARE NOT WITHHELD.","body":"(a) If property includable in an estate does not come into possession of a representative obligated to pay the estate tax, the representative shall:\n(1) recover from each person interested in the estate the amount of the estate tax apportioned to the person under this subchapter; or\n(2) assign to persons affected by the tax obligation the representative's right of recovery.\n(b) The obligation to recover a tax under Subsection (a) does not apply if:\n(1) the duty is waived by the parties affected by the tax obligation or by the instrument under which the representative derives powers; or\n(2) in the reasonable judgment of the representative, proceeding to recover the tax is not cost-effective.\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#124.014","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:08Z","sha256":"097749b399b579fed15efab8e32e5c7f4dfa7aa2b33ebe1545c96978561bf8b3","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-estates-code-124.013","next":"us-tx/tex.-estates-code-124.015"},"notice":"GroundRules: Original legal text. Not legal advice."}