Tex. Estates Code § 124.011
This is the official text of Tex. Estates Code § 124.011, part of Texas’s Estates Code — governs wills, probate, and estate administration.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 124.011. APPORTIONMENT OF INTEREST AND PENALTIES.
Official statutory text
(a) Interest and penalties assessed against an estate by a taxing authority shall be apportioned among and charged to the persons interested in the estate in the manner provided by Section 124.005 unless, on application by any person interested in the estate, the court determines that:
(1) the proposed apportionment is not equitable; or
(2) the assessment of interest or penalties was caused by a breach of fiduciary duty of a representative.
(b) If the apportionment is not equitable, the court may apportion interest and penalties in an equitable manner.
(c) If the assessment of interest or penalties was caused by a breach of fiduciary duty of a representative, the court may charge the representative with the amount of the interest and penalties assessed attributable to the representative's conduct.
(1) the proposed apportionment is not equitable; or
(2) the assessment of interest or penalties was caused by a breach of fiduciary duty of a representative.
(b) If the apportionment is not equitable, the court may apportion interest and penalties in an equitable manner.
(c) If the assessment of interest or penalties was caused by a breach of fiduciary duty of a representative, the court may charge the representative with the amount of the interest and penalties assessed attributable to the representative's conduct.
Status: in_force · Read it on the official government site
Dealing with a probate matter in Texas?
See all Texas Probate lawyers
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.