Texas § 124.014 RECOVERY OF ESTATE TAX SHARE NOT WITHHELD.

Texas Statutes

§ 124.014 — RECOVERY OF ESTATE TAX SHARE NOT WITHHELD.

Texas § 124.014

Code ESEstates Code

This text of Texas § 124.014 (RECOVERY OF ESTATE TAX SHARE NOT WITHHELD.) 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. § 124.014 (2026).

Text

Sec. 124.014. RECOVERY OF ESTATE TAX SHARE NOT WITHHELD.

(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.

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

Sec. 124.014. RECOVERY OF ESTATE TAX SHARE NOT WITHHELD. (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.