Tex. Est. Code § 124.003

APPORTIONMENT DIRECTED BY FEDERAL LAW

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

If federal law directs the apportionment of the federal estate tax, a similar state tax shall be apportioned in the same manner.

Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.