Tex. Estates Code § 124.010
This is the official text of Tex. Estates Code § 124.010, part of Texas’s Estates Code — governs wills, probate, and estate administration.
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§ 124.010. EFFECT OF EXTENSION OR DEFICIENCY IN PAYMENT OF ESTATE TAXES; LIABILITY OF REPRESENTATIVE.
Official statutory text
(a) If the date for the payment of any portion of an estate tax is extended:
(1) the amount of the extended tax shall be apportioned to the persons who receive the specific property that gives rise to the extension; and
(2) those persons are entitled to the benefits and shall bear the burdens of the extension.
(b) Except as provided by Subsection (c), interest on an extension of estate tax and interest and penalties on a deficiency shall be apportioned equitably to reflect the benefits and burdens of the extension or deficiency and of any tax deduction associated with the interest and penalties.
(c) A representative shall be charged with the amount of any penalty or interest that is assessed due to delay caused by the representative's negligence.
(1) the amount of the extended tax shall be apportioned to the persons who receive the specific property that gives rise to the extension; and
(2) those persons are entitled to the benefits and shall bear the burdens of the extension.
(b) Except as provided by Subsection (c), interest on an extension of estate tax and interest and penalties on a deficiency shall be apportioned equitably to reflect the benefits and burdens of the extension or deficiency and of any tax deduction associated with the interest and penalties.
(c) A representative shall be charged with the amount of any penalty or interest that is assessed due to delay caused by the representative's negligence.
Status: in_force · Read it on the official government site
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