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Chapter 101 - Estate Assets in General
Subchapter A. Passage and Possession of Decedent's Estate on Death
Section 101.001. Passage of Estate on Decedent's Death - Sec. 101.001. PASSAGE OF ESTATE ON DECEDENT'S DEATH. (a) Subject...
Section 101.002. Effect of Joint Ownership of Property - Sec. 101.002. EFFECT OF JOINT OWNERSHIP OF PROPERTY. If two...
Section 101.003. Possession of Estate by Personal Representative - Sec. 101.003. POSSESSION OF ESTATE BY PERSONAL REPRESENTATIVE. On the...
Subchapter B. Liability of Estate for Debts
Section 101.051. Liability of Estate for Debts in General - Sec. 101.051. LIABILITY OF ESTATE FOR DEBTS IN GENERAL. (a)...
Section 101.052. Liability of Community Property for Debts of Deceased Spouse - Sec. 101.052. LIABILITY OF COMMUNITY PROPERTY FOR DEBTS OF DECEASED...
Chapter 102 - Probate Assets: Decedent's Homestead
Section 102.001. Treatment of Certain Children - Sec. 102.001. TREATMENT OF CERTAIN CHILDREN. For purposes of determining...
Section 102.002. Homestead Rights Not Affected by Character of the Homestead - Sec. 102.002. HOMESTEAD RIGHTS NOT AFFECTED BY CHARACTER OF THE...
Section 102.003. Passage of Homestead - Sec. 102.003. PASSAGE OF HOMESTEAD. The homestead of a decedent...
Section 102.004. Liability of Homestead for Debts - Sec. 102.004. LIABILITY OF HOMESTEAD FOR DEBTS. If the decedent...
Section 102.005. Prohibitions on Partition of Homestead - Sec. 102.005. PROHIBITIONS ON PARTITION OF HOMESTEAD. The homestead may...
Section 102.006. Circumstances Under Which Partition of Homestead Is Authorized - Sec. 102.006. CIRCUMSTANCES UNDER WHICH PARTITION OF HOMESTEAD IS AUTHORIZED....
Chapter 111 - Nonprobate Assets in General
Subchapter A. Right of Survivorship Agreements
Section 111.001. Right of Survivorship Agreements Authorized - Sec. 111.001. RIGHT OF SURVIVORSHIP AGREEMENTS AUTHORIZED. (a) Notwithstanding Section...
Section 111.002. Agreements Concerning Community Property - Sec. 111.002. AGREEMENTS CONCERNING COMMUNITY PROPERTY. (a) Section 111.001 does...
Subchapter B. Other Provisions for Payment or Transfer
Section 111.051. Definitions - Sec. 111.051. DEFINITIONS. In this subchapter: (1) "Contracting third party"...
Section 111.052. Validity of Certain Nontestamentary Instruments and Provisions - Sec. 111.052. VALIDITY OF CERTAIN NONTESTAMENTARY INSTRUMENTS AND PROVISIONS. (a)...
Section 111.053. Creditor's Rights Not Limited - Sec. 111.053. CREDITOR'S RIGHTS NOT LIMITED. Nothing in this subchapter...
Section 111.054. Application of State Law to Certain Nontestamentary Transfers - Sec. 111.054. APPLICATION OF STATE LAW TO CERTAIN NONTESTAMENTARY TRANSFERS....
Subchapter C. Provision of Certain Information on Death
Section 111.101. Definitions - Sec. 111.101. DEFINITIONS. In this subchapter: (1) "Contracting third party"...
Section 111.102. Provision of Information to Personal Representative of Deceased Party - Sec. 111.102. PROVISION OF INFORMATION TO PERSONAL REPRESENTATIVE OF DECEASED...
Chapter 112 - Community Property With Right of Survivorship
Subchapter A. General Provisions
Section 112.001. Definition of Community Property Survivorship Agreement - Sec. 112.001. DEFINITION OF COMMUNITY PROPERTY SURVIVORSHIP AGREEMENT. In this...
Section 112.002. Applicability of Other Law to Community Property Held in Multiple-Party Accounts - Sec. 112.002. APPLICABILITY OF OTHER LAW TO COMMUNITY PROPERTY HELD...
Subchapter B. Community Property Survivorship Agreements
Section 112.051. Agreement for Right of Survivorship in Community Property - Sec. 112.051. AGREEMENT FOR RIGHT OF SURVIVORSHIP IN COMMUNITY PROPERTY....
Section 112.052. Form of Agreement - Sec. 112.052. FORM OF AGREEMENT. (a) A community property survivorship...
Section 112.053. Adjudication Not Required - Sec. 112.053. ADJUDICATION NOT REQUIRED. A community property survivorship agreement...
Section 112.054. Revocation of Agreement - Sec. 112.054. REVOCATION OF AGREEMENT. (a) A community property survivorship...
Subchapter C. Adjudication to Prove Community Property Survivorship Agreement
Section 112.101. Application Authorized - Sec. 112.101. APPLICATION AUTHORIZED. (a) Notwithstanding Section 112.053, after the...
Section 112.102. Proof Required by Court - Sec. 112.102. PROOF REQUIRED BY COURT. An applicant for an...
Section 112.103. Method of Proof of Signatures - Sec. 112.103. METHOD OF PROOF OF SIGNATURES. (a) The deceased...
Section 112.104. Court Action; Issuance of Order - Sec. 112.104. COURT ACTION; ISSUANCE OF ORDER. (a) On completion...
Section 112.105. Effect of Order - Sec. 112.105. EFFECT OF ORDER. (a) An order under this...
Section 112.106. Custody of Adjudicated Agreement - Sec. 112.106. CUSTODY OF ADJUDICATED AGREEMENT. (a) An original community...
Subchapter D. Ownership and Transfer of Community Property Subject to Agreement
Section 112.151. Ownership of Property During Marriage; Management Rights - Sec. 112.151. OWNERSHIP OF PROPERTY DURING MARRIAGE; MANAGEMENT RIGHTS. (a)...
Section 112.152. Nontestamentary Nature of Transfers Under Agreement - Sec. 112.152. NONTESTAMENTARY NATURE OF TRANSFERS UNDER AGREEMENT. (a) Transfers...
Subchapter E. Third Parties Dealing With Community Property Subject to Right of Survivorship
Section 112.201. Definition of Certified Copy - Sec. 112.201. DEFINITION OF CERTIFIED COPY. In this subchapter, a...
Section 112.202. Actual Knowledge or Notice of Agreement - Sec. 112.202. ACTUAL KNOWLEDGE OR NOTICE OF AGREEMENT. (a) In...
Section 112.203. Personal Representative Without Actual Knowledge of Agreement - Sec. 112.203. PERSONAL REPRESENTATIVE WITHOUT ACTUAL KNOWLEDGE OF AGREEMENT. If...
Section 112.204. Third-Party Purchaser Without Notice of Agreement - Sec. 112.204. THIRD-PARTY PURCHASER WITHOUT NOTICE OF AGREEMENT. (a) This...
Section 112.205. Debtors and Other Persons Without Notice of Agreement - Sec. 112.205. DEBTORS AND OTHER PERSONS WITHOUT NOTICE OF AGREEMENT....
Section 112.206. Third-Party Purchaser Without Notice of Revocation of Agreement - Sec. 112.206. THIRD-PARTY PURCHASER WITHOUT NOTICE OF REVOCATION OF AGREEMENT....
Section 112.207. Debtors and Other Persons Without Notice of Revocation of Agreement - Sec. 112.207. DEBTORS AND OTHER PERSONS WITHOUT NOTICE OF REVOCATION...
Section 112.208. Rights of Surviving Spouse Against Creditors - Sec. 112.208. RIGHTS OF SURVIVING SPOUSE AGAINST CREDITORS. Except as...
Subchapter F. Rights of Creditors
Section 112.251. Multiple-Party Accounts - Sec. 112.251. MULTIPLE-PARTY ACCOUNTS. Chapter 113 governs the rights of...
Section 112.252. Liabilities of Deceased Spouse Not Affected by Right of Survivorship - Sec. 112.252. LIABILITIES OF DECEASED SPOUSE NOT AFFECTED BY RIGHT...
Section 112.253. Rights of Deceased Spouse's Creditors in Relation to Third Parties - Sec. 112.253. RIGHTS OF DECEASED SPOUSE'S CREDITORS IN RELATION TO...
Chapter 113 - Multiple-Party Accounts
Section 113.001. General Definitions - Sec. 113.001. GENERAL DEFINITIONS. In this chapter: (1) "Account" means...
Section 113.002. Definition of Party - Sec. 113.002. DEFINITION OF PARTY. (a) In this chapter, "party"...
Section 113.003. Definition of Net Contribution - Sec. 113.003. DEFINITION OF NET CONTRIBUTION. (a) In this chapter,...
Section 113.004. Types of Accounts - Sec. 113.004. TYPES OF ACCOUNTS. In this chapter: (1) "Convenience...
Section 113.005. Authority of Financial Institutions to Enter Into Certain Accounts - Sec. 113.005. AUTHORITY OF FINANCIAL INSTITUTIONS TO ENTER INTO CERTAIN...
Subchapter B. Uniform Account Form
Section 113.051. Establishment of Type of Account; Applicability of Certain Law - Sec. 113.051. ESTABLISHMENT OF TYPE OF ACCOUNT; APPLICABILITY OF CERTAIN...
Section 113.052. Form - Sec. 113.052. FORM. A financial institution may use the following...
Section 113.053. Required Disclosure; Use of Form - Sec. 113.053. REQUIRED DISCLOSURE; USE OF FORM. (a) Except as...
Section 113.0531. Use of Form and Disclosure by Credit Unions - Sec. 113.0531. USE OF FORM AND DISCLOSURE BY CREDIT UNIONS....
Subchapter C. Ownership and Operation of Accounts
Section 113.101. Effect of Certain Provisions Regarding Ownership Between Parties and Others - Sec. 113.101. EFFECT OF CERTAIN PROVISIONS REGARDING OWNERSHIP BETWEEN PARTIES...
Section 113.102. Ownership of Joint Account During Parties' Lifetimes - Sec. 113.102. OWNERSHIP OF JOINT ACCOUNT DURING PARTIES' LIFETIMES. During...
Section 113.103. Ownership of P - Sec. 113.103. OWNERSHIP OF P.O.D. ACCOUNT DURING ORIGINAL PAYEE'S LIFETIME....
Section 113.104. Ownership of Trust Account During Trustee's Lifetime - Sec. 113.104. OWNERSHIP OF TRUST ACCOUNT DURING TRUSTEE'S LIFETIME. (a)...
Section 113.105. Ownership of Convenience Account; Additions and Accruals - Sec. 113.105. OWNERSHIP OF CONVENIENCE ACCOUNT; ADDITIONS AND ACCRUALS. (a)...
Section 113.106. Ownership and Operation of Other Account With Convenience Signer - Sec. 113.106. OWNERSHIP AND OPERATION OF OTHER ACCOUNT WITH CONVENIENCE...
Subchapter D. Rights of Survivorship in Accounts
Section 113.151. Establishment of Right of Survivorship in Joint Account; Ownership on Death of Party - Sec. 113.151. ESTABLISHMENT OF RIGHT OF SURVIVORSHIP IN JOINT ACCOUNT;...
Section 113.152. Ownership of P - Sec. 113.152. OWNERSHIP OF P.O.D. ACCOUNT ON DEATH OF PARTY....
Section 113.153. Ownership of Trust Account on Death of Trustee - Sec. 113.153. OWNERSHIP OF TRUST ACCOUNT ON DEATH OF TRUSTEE....
Section 113.154. Ownership of Convenience Account on Death of Party - Sec. 113.154. OWNERSHIP OF CONVENIENCE ACCOUNT ON DEATH OF PARTY....
Section 113.1541. Ownership of Other Account With Convenience Signer on Death of Last Surviving Party - Sec. 113.1541. OWNERSHIP OF OTHER ACCOUNT WITH CONVENIENCE SIGNER ON...
Section 113.155. Effect of Death of Party on Certain Accounts Without Rights of Survivorship - Sec. 113.155. EFFECT OF DEATH OF PARTY ON CERTAIN ACCOUNTS...
Section 113.156. Applicability of Certain Provisions on Death of Party - Sec. 113.156. APPLICABILITY OF CERTAIN PROVISIONS ON DEATH OF PARTY....
Section 113.157. Written Notice to Financial Institutions Regarding Form of Account - Sec. 113.157. WRITTEN NOTICE TO FINANCIAL INSTITUTIONS REGARDING FORM OF...
Section 113.158. Nontestamentary Nature of Certain Transfers - Sec. 113.158. NONTESTAMENTARY NATURE OF CERTAIN TRANSFERS. Transfers resulting from...
Subchapter E. Protection of Financial Institutions
Section 113.201. Applicability of Subchapter - Sec. 113.201. APPLICABILITY OF SUBCHAPTER. This subchapter and Section 113.003(b)...
Section 113.202. Payment of Multiple-Party Account - Sec. 113.202. PAYMENT OF MULTIPLE-PARTY ACCOUNT. A multiple-party account may...
Section 113.203. Payment of Joint Account - Sec. 113.203. PAYMENT OF JOINT ACCOUNT. (a) Subject to Subsection...
Section 113.204. Payment of P - Sec. 113.204. PAYMENT OF P.O.D. ACCOUNT. (a) A P.O.D. account...
Section 113.205. Payment of Trust Account - Sec. 113.205. PAYMENT OF TRUST ACCOUNT. (a) A trust account...
Section 113.206. Payment of Convenience Account - Sec. 113.206. PAYMENT OF CONVENIENCE ACCOUNT. Deposits to a convenience...
Section 113.207. Liability for Payment From Joint Account After Death - Sec. 113.207. LIABILITY FOR PAYMENT FROM JOINT ACCOUNT AFTER DEATH....
Section 113.208. Liability for Payment From Convenience Account - Sec. 113.208. LIABILITY FOR PAYMENT FROM CONVENIENCE ACCOUNT. (a) A...
Section 113.209. Discharge From Claims - Sec. 113.209. DISCHARGE FROM CLAIMS. (a) Payment made in accordance...
Section 113.210. Set-Off to Financial Institution - Sec. 113.210. SET-OFF TO FINANCIAL INSTITUTION. (a) Without qualifying any...
Subchapter F. Rights of Creditors; Pledge of Account
Section 113.251. Pledge of Account - Sec. 113.251. PLEDGE OF ACCOUNT. (a) A party to a...
Section 113.252. Rights of Creditors - Sec. 113.252. RIGHTS OF CREDITORS. (a) A multiple-party account is...
Section 113.253. No Effect on Certain Rights and Liabilities of Financial Institutions - Sec. 113.253. NO EFFECT ON CERTAIN RIGHTS AND LIABILITIES OF...
Chapter 114 - Transfer on Death Deed
Section 114.001. Short Title - Sec. 114.001. SHORT TITLE. This chapter may be cited as...
Section 114.002. Definitions - Sec. 114.002. DEFINITIONS. (a) In this chapter: (1) "Beneficiary" means...
Section 114.003. Applicability - Sec. 114.003. APPLICABILITY. This chapter applies to a transfer on...
Section 114.004. Nonexclusivity - Sec. 114.004. NONEXCLUSIVITY. This chapter does not affect any method...
Section 114.005. Uniformity of Application and Construction - Sec. 114.005. UNIFORMITY OF APPLICATION AND CONSTRUCTION. In applying and...
Section 114.006. Relation to Electronic Signatures in Global and National Commerce Act - Sec. 114.006. RELATION TO ELECTRONIC SIGNATURES IN GLOBAL AND NATIONAL...
Subchapter B. Authorization, Execution, and Revocation of Transfer on Death Deed
Section 114.051. Transfer on Death Deed Authorized - Sec. 114.051. TRANSFER ON DEATH DEED AUTHORIZED. An individual may...
Section 114.052. Transfer on Death Deed Revocable - Sec. 114.052. TRANSFER ON DEATH DEED REVOCABLE. A transfer on...
Section 114.053. Transfer on Death Deed Nontestamentary - Sec. 114.053. TRANSFER ON DEATH DEED NONTESTAMENTARY. A transfer on...
Section 114.054. Capacity of Transferor; Use of Power of Attorney - Sec. 114.054. CAPACITY OF TRANSFEROR; USE OF POWER OF ATTORNEY....
Section 114.055. Requirements - Sec. 114.055. REQUIREMENTS. To be effective, a transfer on death...
Section 114.056. Notice, Delivery, Acceptance, or Consideration Not Required - Sec. 114.056. NOTICE, DELIVERY, ACCEPTANCE, OR CONSIDERATION NOT REQUIRED. A...
Section 114.057. Revocation by Certain Instruments; Effect of Will or Marriage Dissolution - Sec. 114.057. REVOCATION BY CERTAIN INSTRUMENTS; EFFECT OF WILL OR...
Subchapter C. Effect of Transfer on Death Deed; Liability of Transferred Property for Creditors' Claims
Section 114.101. Effect of Transfer on Death Deed During Transferor's Life - Sec. 114.101. EFFECT OF TRANSFER ON DEATH DEED DURING TRANSFEROR'S...
Section 114.102. Effect of Subsequent Conveyance on Transfer on Death Deed - Sec. 114.102. EFFECT OF SUBSEQUENT CONVEYANCE ON TRANSFER ON DEATH...
Section 114.103. Effect of Transfer on Death Deed at Transferor's Death - Sec. 114.103. EFFECT OF TRANSFER ON DEATH DEED AT TRANSFEROR'S...
Section 114.104. Transfer on Death Deed Property Subject to Liens and Encumbrances at Transferor's Death; Creditors' Claims - Sec. 114.104. TRANSFER ON DEATH DEED PROPERTY SUBJECT TO LIENS...
Section 114.105. Disclaimer - Sec. 114.105. DISCLAIMER. A designated beneficiary may disclaim all or...
Section 114.106. Liability for Creditor Claims; Allowances in Lieu of Exempt Property and Family Allowances - Sec. 114.106. LIABILITY FOR CREDITOR CLAIMS; ALLOWANCES IN LIEU OF...
Chapter 115 - Beneficiary Designation for Motor Vehicles
Section 115.001. Definitions - Sec. 115.001. DEFINITIONS. In this chapter: (1) "Beneficiary designation" means...
Section 115.002. Beneficiary Designation Authorized - Sec. 115.002. BENEFICIARY DESIGNATION AUTHORIZED. (a) An owner of a...
Section 115.003. Joint Ownership - Sec. 115.003. JOINT OWNERSHIP. (a) If a motor vehicle that...
Section 115.004. Effect of Beneficiary Designation During Owner's Life - Sec. 115.004. EFFECT OF BENEFICIARY DESIGNATION DURING OWNER'S LIFE. During...
Section 115.005. Effect of Beneficiary Designation at Owner's or Last Surviving Owner's Death - Sec. 115.005. EFFECT OF BENEFICIARY DESIGNATION AT OWNER'S OR LAST...
Section 115.006. Creditor Claims; Allowances in Lieu of Exempt Property and Family Allowances - Sec. 115.006. CREDITOR CLAIMS; ALLOWANCES IN LIEU OF EXEMPT PROPERTY...
Chapter 121 - Survival Requirements
Section 121.001. Applicability of Chapter - Sec. 121.001. APPLICABILITY OF CHAPTER. This chapter does not apply...
Subchapter B. Survival Requirement for Intestate Succession and Certain Other Purposes
Section 121.051. Applicability of Subchapter - Sec. 121.051. APPLICABILITY OF SUBCHAPTER. This subchapter does not apply...
Section 121.052. Required Period of Survival for Intestate Succession and Certain Other Purposes - Sec. 121.052. REQUIRED PERIOD OF SURVIVAL FOR INTESTATE SUCCESSION AND...
Section 121.053. Intestate Succession: Failure to Survive Presumed Under Certain Circumstances - Sec. 121.053. INTESTATE SUCCESSION: FAILURE TO SURVIVE PRESUMED UNDER CERTAIN...
Subchapter C. Survival Requirements for Certain Beneficiaries
Section 121.101. Required Period of Survival for Devisee - Sec. 121.101. REQUIRED PERIOD OF SURVIVAL FOR DEVISEE. A devisee...
Section 121.102. Required Period of Survival for Contingent Beneficiary - Sec. 121.102. REQUIRED PERIOD OF SURVIVAL FOR CONTINGENT BENEFICIARY. (a)...
Subchapter D. Distribution of Certain Property on Person's Failure to Survive for Required Period
Section 121.151. Distribution of Community Property - Sec. 121.151. DISTRIBUTION OF COMMUNITY PROPERTY. (a) This section applies...
Section 121.152. Distribution of Property Owned by Joint Owners - Sec. 121.152. DISTRIBUTION OF PROPERTY OWNED BY JOINT OWNERS. If...
Section 121.153. Distribution of Certain Insurance Proceeds - Sec. 121.153. DISTRIBUTION OF CERTAIN INSURANCE PROCEEDS. (a) If the...
Chapter 122 - Disclaimers and Assignments
Subchapter A. Disclaimer of Interest or Power
Section 122.001. Definitions - Sec. 122.001. DEFINITIONS. In this subchapter: (1) "Beneficiary" includes a...
Section 122.002. Disclaimer - Sec. 122.002. DISCLAIMER. A person who may be entitled to...
Subchapter E. Assignment of Interest
Section 122.201. Assignment - Sec. 122.201. ASSIGNMENT. A person who is entitled to receive...
Section 122.202. Filing of Assignment - Sec. 122.202. FILING OF ASSIGNMENT. An assignment may, at the...
Section 122.204. Failure to Comply - Sec. 122.204. FAILURE TO COMPLY. Failure to comply with Chapter...
Section 122.205. Gift - Sec. 122.205. GIFT. An assignment under this subchapter is a...
Section 122.206. Spendthrift Provision - Sec. 122.206. SPENDTHRIFT PROVISION. An assignment of property or interest...
Chapter 123 - Dissolution of Marriage
Subchapter A. Effect of Dissolution of Marriage on Will
Section 123.001. Will Provisions Made Before Dissolution of Marriage - Sec. 123.001. WILL PROVISIONS MADE BEFORE DISSOLUTION OF MARRIAGE. (a)...
Section 123.002. Treatment of Decedent's Former Spouse - Sec. 123.002. TREATMENT OF DECEDENT'S FORMER SPOUSE. A person is...
Subchapter B. Effect of Dissolution of Marriage on Certain Nontestamentary Transfers
Section 123.051. Definitions - Sec. 123.051. DEFINITIONS. In this subchapter: (1) "Disposition or appointment...
Section 123.052. Revocation of Certain Nontestamentary Transfers; Treatment of Former Spouse as Beneficiary Under Certain Policies or Plans - Sec. 123.052. REVOCATION OF CERTAIN NONTESTAMENTARY TRANSFERS; TREATMENT OF FORMER...
Section 123.053. Effect of Revocation - Sec. 123.053. EFFECT OF REVOCATION. (a) An interest granted in...
Section 123.054. Liability of Certain Purchasers or Recipients of Certain Payments, Benefits, or Property - Sec. 123.054. LIABILITY OF CERTAIN PURCHASERS OR RECIPIENTS OF CERTAIN...
Section 123.055. Liability of Former Spouse for Certain Payments, Benefits, or Property - Sec. 123.055. LIABILITY OF FORMER SPOUSE FOR CERTAIN PAYMENTS, BENEFITS,...
Section 123.056. Certain Trusts With Divorced Individuals as Joint Settlors - Sec. 123.056. CERTAIN TRUSTS WITH DIVORCED INDIVIDUALS AS JOINT SETTLORS....
Subchapter C. Certain Marriages Voidable After Death
Section 123.101. Proceeding to Void Marriage Based on Mental Capacity Pending at Time of Death - Sec. 123.101. PROCEEDING TO VOID MARRIAGE BASED ON MENTAL CAPACITY...
Section 123.102. Application to Void Marriage After Death - Sec. 123.102. APPLICATION TO VOID MARRIAGE AFTER DEATH. (a) Subject...
Section 123.103. Action on Application to Void Marriage After Death - Sec. 123.103. ACTION ON APPLICATION TO VOID MARRIAGE AFTER DEATH....
Section 123.104. Effect of Voided Marriage - Sec. 123.104. EFFECT OF VOIDED MARRIAGE. If the court declares...
Subchapter D. Effect of Dissolution of Marriage on Certain Multiple-Party Accounts
Section 123.151. Designation of Former Spouse or Relative of Former Spouse on Certain Multiple-Party Accounts - Sec. 123.151. DESIGNATION OF FORMER SPOUSE OR RELATIVE OF FORMER...
Chapter 124 - Valuation and Taxation of Estate Property
Subchapter A. Apportionment of Taxes
Section 124.001. Definitions - Sec. 124.001. DEFINITIONS. In this subchapter: (1) "Court" means: (A)...
Section 124.002. References to Internal Revenue Code - Sec. 124.002. REFERENCES TO INTERNAL REVENUE CODE. A reference in...
Section 124.003. Apportionment Directed by Federal Law - Sec. 124.003. APPORTIONMENT DIRECTED BY FEDERAL LAW. If federal law...
Section 124.004. Effect of Disclaimers - Sec. 124.004. EFFECT OF DISCLAIMERS. This subchapter shall be applied...
Section 124.005. General Apportionment of Estate Tax; Exceptions - Sec. 124.005. GENERAL APPORTIONMENT OF ESTATE TAX; EXCEPTIONS. (a) A...
Section 124.006. Effect of Tax Deductions, Exemptions, or Credits - Sec. 124.006. EFFECT OF TAX DEDUCTIONS, EXEMPTIONS, OR CREDITS. (a)...
Section 124.007. Exclusion of Certain Property From Apportionment - Sec. 124.007. EXCLUSION OF CERTAIN PROPERTY FROM APPORTIONMENT. (a) To...
Section 124.008. Exclusion of Certain Temporary Interests From Apportionment - Sec. 124.008. EXCLUSION OF CERTAIN TEMPORARY INTERESTS FROM APPORTIONMENT. (a)...
Section 124.009. Qualified Real Property - Sec. 124.009. QUALIFIED REAL PROPERTY. (a) In this section, "qualified...
Section 124.010. Effect of Extension or Deficiency in Payment of Estate Taxes; Liability of Representative - Sec. 124.010. EFFECT OF EXTENSION OR DEFICIENCY IN PAYMENT OF...
Section 124.011. Apportionment of Interest and Penalties - Sec. 124.011. APPORTIONMENT OF INTEREST AND PENALTIES. (a) Interest and...
Section 124.012. Apportionment of Representative's Expenses - Sec. 124.012. APPORTIONMENT OF REPRESENTATIVE'S EXPENSES. (a) Expenses reasonably incurred...
Section 124.013. Withholding of Estate Tax Share by Representative - Sec. 124.013. WITHHOLDING OF ESTATE TAX SHARE BY REPRESENTATIVE. A...
Section 124.014. Recovery of Estate Tax Share Not Withheld - Sec. 124.014. RECOVERY OF ESTATE TAX SHARE NOT WITHHELD. (a)...
Section 124.015. Recovery of Unpaid Estate Tax; Reimbursement - Sec. 124.015. RECOVERY OF UNPAID ESTATE TAX; REIMBURSEMENT. (a) A...
Section 124.016. Time to Initiate Actions to Recover Unpaid Estate Tax - Sec. 124.016. TIME TO INITIATE ACTIONS TO RECOVER UNPAID ESTATE...
Section 124.017. Tax or Death Duty Payable to Another State - Sec. 124.017. TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE....
Section 124.018. Payment of Expenses and Attorney's Fees - Sec. 124.018. PAYMENT OF EXPENSES AND ATTORNEY'S FEES. The court...
Subchapter B. Satisfaction of Certain Pecuniary Gifts
Section 124.051. Valuation of Property Distributed in Kind in Satisfaction of Pecuniary Gift - Sec. 124.051. VALUATION OF PROPERTY DISTRIBUTED IN KIND IN SATISFACTION...
Section 124.052. Satisfaction of Marital Deduction Pecuniary Gifts With Assets in Kind - Sec. 124.052. SATISFACTION OF MARITAL DEDUCTION PECUNIARY GIFTS WITH ASSETS...