Sec. 124.018. PAYMENT OF EXPENSES AND ATTORNEY'S FEES. The court shall award necessary expenses, including reasonable attorney's fees, to the prevailing party in an action initiated by a person for the collection of estate taxes from a person interested in the estate to whom estate taxes were apportioned and charged under Section 124.005.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Structure Texas Statutes
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
Section 124.002. References to Internal Revenue Code
Section 124.003. Apportionment Directed by Federal Law
Section 124.004. Effect of Disclaimers
Section 124.005. General Apportionment of Estate Tax; Exceptions
Section 124.006. Effect of Tax Deductions, Exemptions, or Credits
Section 124.007. Exclusion of Certain Property From Apportionment
Section 124.008. Exclusion of Certain Temporary Interests From Apportionment
Section 124.009. Qualified Real Property
Section 124.011. Apportionment of Interest and Penalties
Section 124.012. Apportionment of Representative's Expenses
Section 124.013. Withholding of Estate Tax Share by Representative
Section 124.014. Recovery of Estate Tax Share Not Withheld
Section 124.015. Recovery of Unpaid Estate Tax; Reimbursement
Section 124.016. Time to Initiate Actions to Recover Unpaid Estate Tax