Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle J. INHERITANCE TAX |
Chapter 211. INHERITANCE TAXES |
Subchapter E. ENFORCEMENT |
Sec. 211.251. COMPTROLLER'S AUTHORITY TO EXAMINE BOOKS AND OTHER PROPERTY
Latest version.
-
The comptroller may examine books, records, documents, or other property of a decedent's estate or of a personal representative, transferee, or distributee of a decedent's estate at any time the examination is necessary for the comptroller to enforce this chapter without regard to the period provided by Section 111.0041.
Amended by Acts 1981, 67th Leg., p. 2759, ch. 752, Sec. 6(a), eff. Jan. 1, 1982; Acts 1997, 75th Leg., ch. 1040, Sec. 60, eff. Sept. 1, 1997.