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 |
Sec. 211.002. DAY OF DEATH OF PRESUMED DECEDENT
Latest version.
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If a court enters a final decree presuming a missing person to be dead, the day of the person's death for the purposes of this chapter is the day on which the court enters the decree establishing the fact of death regardless of the presumed day of death established by the decree.
Amended by Acts 1981, 67th Leg., p. 2759, ch. 752, Sec. 6(a), eff. Jan. 1, 1982.