Sec. 1204.053. INHERITANCE TAXES; LIMITATION ON CLOSING ESTATE. 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.
Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.
Structure Texas Statutes
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
Section 1204.052. Taxes and Expenses of Administration; Sale of Estate Property
Section 1204.053. Inheritance Taxes; Limitation on Closing Estate