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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle J. INHERITANCE TAX |
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Chapter 211. INHERITANCE TAXES |
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Subchapter C. COLLECTION AND PAYMENT OF TAX |
Sec. 211.105. DATE DUE OF TAXES ON GENERATION-SKIPPING TRANSFERS
Latest version.
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The taxes on generation-skipping transfers are due and payable at the same time as the federal tax on generation-skipping transfers.
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; Acts 1983, 68th Leg., p. 440, ch. 90, Sec. 2, eff. Sept. 1, 1983.