Sec. 124.003. APPORTIONMENT DIRECTED BY FEDERAL LAW    


Latest version.
  • If federal law directs the apportionment of the federal estate tax, a similar state tax shall be apportioned in the same manner.

Added by Acts 2009, 81st Leg., R.S., Ch. 680 , Sec. 1, eff. January 1, 2014.