Texas § 124.011 APPORTIONMENT OF INTEREST AND PENALTIES.

Texas Statutes

§ 124.011 — APPORTIONMENT OF INTEREST AND PENALTIES.

Texas § 124.011

Code ESEstates Code

This text of Texas § 124.011 (APPORTIONMENT OF INTEREST AND PENALTIES.) 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. § 124.011 (2026).

Text

Sec. 124.011. APPORTIONMENT OF INTEREST AND PENALTIES.

(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 p

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Sec. 124.011. APPORTIONMENT OF INTEREST AND PENALTIES. (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.