Estates Code › Title 3 › Chapter 1204 › Subchapter B

Texas Estates Code § 1204.053

Inheritance Taxes; Limitation on Closing Estate

Final Settlement, Accounting, and Discharge · Payment of Certain Expenses and Debts

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.

Official text of the Texas Estates Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 2011, 82nd Leg., R.S., Ch. 823 (H.B. 2759), Sec. 1.02, eff. January 1, 2014.