Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle J. INHERITANCE TAX |
Chapter 211. INHERITANCE TAXES |
Subchapter C. COLLECTION AND PAYMENT OF TAX |
Sec. 211.101. PAYMENT: BY WHOM MADE
Latest version.
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The personal representative of a decedent's estate or other person liable for the tax shall pay to the comptroller a tax determined under this chapter on the estate.
Amended by Acts 1981, 67th Leg., p. 2759, ch. 752, Sec. 6(a), eff. Jan. 1, 1982; Acts 1981, 67th Leg., 1st C.S., p. 189, ch. 17, art. 2, Sec. 1, eff. Jan. 1, 1982.