Tex. Est. Code Section 1204.053
Inheritance Taxes; Limitation on Closing Estate

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.

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

Source: Section 1204.053 — Inheritance Taxes; Limitation on Closing Estate, https://statutes.capitol.texas.gov/Docs/ES/htm/ES.1204.htm#1204.053 (accessed Jun. 5, 2024).

1204.001
Settlement of Guardianship 1204.002
Appointment of Attorney Ad Litem to Represent Ward in Final Settlement Under Certain Circumstances 1204.051
Funeral Arrangements and Other Debts 1204.052
Taxes and Expenses of Administration 1204.053
Inheritance Taxes 1204.101
Verified Account Required 1204.102
Contents of Account 1204.103
Certain Debts Excluded from Settlement Computation 1204.104
Guardian to Account for Ward’s Labor or Services 1204.105
Citation and Notice on Presentation of Account 1204.106
Examination of and Hearing on Account 1204.107
Assets Becoming Due Pending Final Settlement 1204.108
Delivery of Ward’s Property in Possession of Guardian of the Person on Settlement of Guardianship of the Estate 1204.109
Delivery of Remaining Estate Property 1204.151
Discharge of Guardian When No Estate Property Remains 1204.152
Discharge of Guardian When Estate Fully Administered 1204.201
Failure to Present Final Account or Report 1204.202
Liability for Failure to Deliver Estate Property

Accessed:
Jun. 5, 2024

§ 1204.053’s source at texas.gov

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Location: https://texas.public.law/statutes/tex._est._code_section_1204.053

Original Source: Section 1204.053 — Inheritance Taxes; Limitation on Closing Estate, https://statutes.capitol.texas.gov/Docs/ES/htm/ES.1204.htm#1204.053 (last accessed Jun. 5, 2024).