Section 124.003. Apportionment Directed by Federal Law

TX Est Code § 124.003 (2019) (N/A)

Copy with citation

Copy as parenthetical citation

Sec. 124.003. APPORTIONMENT DIRECTED BY FEDERAL LAW. If federal law directs the apportionment of the federal estate tax, a similar state tax shall be apportioned in the same manner.

Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.

Previous Section

Section 124.002. References to Internal Revenue Code

Next Section

Section 124.004. Effect of Disclaimers