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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. 211.109. COMPROMISE AGREEMENT ON DOMICILE
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(a) If the comptroller claims that a decedent was domiciled in this state at the time of death and a taxing authority of another state claims that the decedent was domiciled in that state at the time of death, the comptroller may agree in writing to a compromise with the other taxing authority and the personal representative of the decedent's estate.
(b) The compromise agreement shall set an amount that is accepted by the comptroller in satisfaction of the tax that is determined under this chapter on the decedent's estate and in satisfaction of any related penalty or interest imposed under this chapter before the agreement takes effect. The agreement shall set the amount that the other taxing authority accepts in satisfaction of a death tax, penalty, or interest.
(c) To be valid, the agreement must be approved by the attorney general.