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. 211.104. REPORT OF DETERMINATION OF FEDERAL TAX
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(a) Within 30 days after receiving notice or information of the final assessment and determination of the value of the taxable estate assessed and determined by the federal government for the purpose of fixing federal estate taxes on that estate, the personal representative shall make to the comptroller a report of the value of the estate as so fixed and determined. The report shall be made in a form and contain information as the comptroller directs.
(b) Any additional tax due by a decedent's estate as a result of an Internal Revenue Service audit or federal tax court decision shall be paid to the comptroller not later than the 30th day after the date the personal representative receives the notice or information of the final assessment and determination of value of the taxable estate by the federal government for the purpose of fixing federal estate taxes on that estate. The comptroller shall issue a determination if any additional amounts owed to the comptroller are not remitted with a copy of the audit or tax court changes.