Texas Estates Code 124.017 – Tax or Death Duty Payable to Another State
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(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.
Terms Used In Texas Estates Code 124.017
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Court: means and includes:
(1) a county court in the exercise of its probate jurisdiction;
(2) a court created by statute and authorized to exercise original probate jurisdiction; and
(3) a district court exercising original probate jurisdiction in a contested matter. See Texas Estates Code 22.007 - Decedent: A deceased person.
- Estate: means a decedent's property, as that property:
(1) exists originally and as the property changes in form by sale, reinvestment, or otherwise;
(2) is augmented by any accretions and other additions to the property, including any property to be distributed to the decedent's representative by the trustee of a trust that terminates on the decedent's death, and substitutions for the property; and
(3) is diminished by any decreases in or distributions from the property. See Texas Estates Code 22.012 - Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- person interested: means :
(1) an heir, devisee, spouse, creditor, or any other having a property right in or claim against an estate being administered; and
(2) anyone interested in the welfare of an incapacitated person, including a minor. See Texas Estates Code 22.018 - Property: means real and personal property. See Texas Government Code 311.005
(c) This section applies only if the state in which the determination of apportionment was made provides a substantially similar remedy.