Tex. Est. Code Section 124.012
Apportionment of Representative’s Expenses

(a)

Expenses reasonably incurred by a representative in determination of the amount, apportionment, or collection of the estate tax shall be apportioned among and charged to persons interested in the estate in the manner provided by Section 124.005 (General Apportionment of Estate Tax; Exceptions) unless, on application by any person interested in the estate, the court determines that the proposed apportionment is not equitable.

(b)

If the court determines that the proposed apportionment is not equitable, the court may apportion the expenses in an equitable manner.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.

Source: Section 124.012 — Apportionment of Representative's Expenses, https://statutes.­capitol.­texas.­gov/Docs/ES/htm/ES.­124.­htm#124.­012 (accessed May 26, 2025).

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May 26, 2025

§ 124.012. Apportionment of Representative's Expenses's source at texas​.gov