Texas § 1204.053 INHERITANCE TAXES; LIMITATION ON CLOSING ESTATE.

Texas Statutes

§ 1204.053 — INHERITANCE TAXES; LIMITATION ON CLOSING ESTATE.

Texas § 1204.053

Code ESEstates Code

This text of Texas § 1204.053 (INHERITANCE TAXES; LIMITATION ON CLOSING ESTATE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Estates Code Code Ann. § 1204.053 (2026).

Text

Sec. 1204.053. INHERITANCE TAXES; LIMITATION ON CLOSING ESTATE. If the guardian has been ordered to pay inheritance taxes under this code, a deceased ward's estate may not be closed unless the account for final settlement shows and the court finds that all inheritance taxes due and owing to this state with respect to all interests and property passing through the guardian's possession have been paid.
SUBCHAPTER C. ACCOUNT FOR FINAL SETTLEMENT

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 1204.053. INHERITANCE TAXES; LIMITATION ON CLOSING ESTATE. If the guardian has been ordered to pay inheritance taxes under this code, a deceased ward's estate may not be closed unless the account for final settlement shows and the court finds that all inheritance taxes due and owing to this state with respect to all interests and property passing through the guardian's possession have been paid.
SUBCHAPTER C. ACCOUNT FOR FINAL SETTLEMENT