Tex. Estates Code § 124.017
TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE
Texas · Texas Estates Code · Status: effective
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- Citation
- Tex. Estates Code § 124.017, TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/624232
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Full text
(a) A representative acting in another state may initiate an action in a court of this state to recover from a person interested in the estate who is domiciled in this state or owns property in this state subject to attachment or execution, a proportionate amount of:
(1) the federal estate tax;
(2) an estate tax payable to another state; or
(3) a death duty due by a decedent's estate to another state.
(b) In the action, a determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct.
(c) This section applies only if the state in which the determination of apportionment was made provides a substantially similar remedy.