 |
Texas Statutes (Last Updated: January 4, 2014) |
 |
TAX CODE |
|
|
Title 2. STATE TAXATION |
|
|
Subtitle J. INHERITANCE TAX |
|
|
Chapter 211. INHERITANCE TAXES |
| Subchapter A. DEFINITIONS AND GENERAL PROVISIONS |
| § 211.001. DEFINITIONS |
| § 211.002. DAY OF DEATH OF PRESUMED DECEDENT |
| § 211.003. REFERENCES TO INTERNAL REVENUE CODE |
| Subchapter B. INHERITANCE TAXES: FEDERAL ESTATE TAX CREDIT AND GENERATION-SKIPPING TRANSFER TAX CREDIT |
| § 211.051. TAX ON PROPERTY OF RESIDENT |
| § 211.052. TAX ON PROPERTY OF NONRESIDENT |
| § 211.053. TAX ON PROPERTY OF ALIEN |
| § 211.054. TAX ON PROPERTY INCLUDED IN GENERATION-SKIPPING TRANSFER |
| § 211.055. MAXIMUM TAX |
| § 211.056. COOPERATION WITH INTERNAL REVENUE SERVICE |
| Subchapter C. COLLECTION AND PAYMENT OF TAX |
| § 211.101. PAYMENT: BY WHOM MADE |
| § 211.102. DAY ON WHICH PAYMENT IS DUE |
| § 211.103. POSTPONEMENT OF DAY ON WHICH PAYMENT IS DUE |
| § 211.104. REPORT OF DETERMINATION OF FEDERAL TAX |
| § 211.105. DATE DUE OF TAXES ON GENERATION-SKIPPING TRANSFERS |
| § 211.106. RETURNS |
| § 211.107. RECEIPT FOR PAYMENT |
| § 211.108. PERSONAL LIABILITY |
| § 211.109. COMPROMISE AGREEMENT ON DOMICILE |
| § 211.110. FORMS |
| § 211.111. LIMITATIONS |
| Subchapter D. TRANSFER OR DELIVERY OF PROPERTY AFTER DECEDENT'S DEATH |
| § 211.201. TRANSFER OF PROPERTY BEFORE TAX IS PAID |
| Subchapter E. ENFORCEMENT |
| § 211.251. COMPTROLLER'S AUTHORITY TO EXAMINE BOOKS AND OTHER PROPERTY |
| § 211.258. PENALTY FOR FAILURE TO PAY TAX OR FOR LATE PAYMENT |
| § 211.259. INTEREST ON TAXES |
| Subchapter F. DISPOSITION OF REVENUE |
| § 211.301. GENERAL REVENUE FUND |