Texas Estates Code 551.005 – Comptroller Indispensable Party
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(a) The comptroller is an indispensable party to a judicial or administrative proceeding concerning the disposition and handling of any share of an estate that is or may be payable to the comptroller under § 551.001.
(b) The clerk of a court that orders an executor or administrator to pay funds to the comptroller under § 551.001 shall provide to the comptroller, by a qualified delivery method or e-mail, a certified copy of the court order not later than the fifth day after the date the order is issued.
Terms Used In Texas Estates Code 551.005
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- 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 - 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 - Executor: A male person named in a will to carry out the decedent
- Qualified delivery method: means delivery by:
(1) hand delivery by courier, with courier's proof of delivery receipt;
(2) certified or registered mail, return receipt requested, with return receipt; or
(3) a private delivery service designated as a designated delivery service by the United States Secretary of the Treasury under Section 7502(f)(2), Internal Revenue Code of 1986, with proof of delivery receipt. See Texas Estates Code 22.0295