If federal law directs the apportionment of the federal estate tax, a similar state tax shall be apportioned in the same manner.
Official text of the Texas Estates Code as published by the Texas Legislative Council.
Estates Code › Title 2 › Chapter 124 › Subchapter A
Texas Estates Code § 124.003
Apportionment Directed by Federal Law
Valuation and Taxation of Estate Property · Apportionment of Taxes
Legislative history
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.