Tex. Est. Code Section 124.003
Apportionment Directed by Federal Law

124.001
Definitions 124.002
References to Internal Revenue Code 124.003
Apportionment Directed by Federal Law 124.004
Effect of Disclaimers 124.005
General Apportionment of Estate Tax 124.006
Effect of Tax Deductions, Exemptions, or Credits 124.007
Exclusion of Certain Property from Apportionment 124.008
Exclusion of Certain Temporary Interests from Apportionment 124.009
Qualified Real Property 124.010
Effect of Extension or Deficiency in Payment of Estate Taxes 124.011
Apportionment of Interest and Penalties 124.012
Apportionment of Representative’s Expenses 124.013
Withholding of Estate Tax Share by Representative 124.014
Recovery of Estate Tax Share Not Withheld 124.015
Recovery of Unpaid Estate Tax 124.016
Time to Initiate Actions to Recover Unpaid Estate Tax 124.017
Tax or Death Duty Payable to Another State 124.018
Payment of Expenses and Attorney’s Fees 124.051
Valuation of Property Distributed in Kind in Satisfaction of Pecuniary Gift 124.052
Satisfaction of Marital Deduction Pecuniary Gifts with Assets in Kind