Tex. Estates Code § 124.014
This is the official text of Tex. Estates Code § 124.014, part of Texas’s Estates Code — governs wills, probate, and estate administration.
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§ 124.014. RECOVERY OF ESTATE TAX SHARE NOT WITHHELD.
Official statutory text
(a) If property includable in an estate does not come into possession of a representative obligated to pay the estate tax, the representative shall:
(1) recover from each person interested in the estate the amount of the estate tax apportioned to the person under this subchapter; or
(2) assign to persons affected by the tax obligation the representative's right of recovery.
(b) The obligation to recover a tax under Subsection (a) does not apply if:
(1) the duty is waived by the parties affected by the tax obligation or by the instrument under which the representative derives powers; or
(2) in the reasonable judgment of the representative, proceeding to recover the tax is not cost-effective.
(1) recover from each person interested in the estate the amount of the estate tax apportioned to the person under this subchapter; or
(2) assign to persons affected by the tax obligation the representative's right of recovery.
(b) The obligation to recover a tax under Subsection (a) does not apply if:
(1) the duty is waived by the parties affected by the tax obligation or by the instrument under which the representative derives powers; or
(2) in the reasonable judgment of the representative, proceeding to recover the tax is not cost-effective.
Status: in_force · Read it on the official government site
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