Texas § ES.124.011 - APPORTIONMENT OF INTEREST AND PENALTIES
Full text of Texas The Texas Constitution § ES.124.011 — APPORTIONMENT OF INTEREST AND PENALTIES, with citation guidance and answers to common questions.
§ ES.124.011. APPORTIONMENT OF INTEREST AND PENALTIES
APPORTIONMENT OF INTEREST AND PENALTIES. (a) Interest and penalties assessed against an estate by a taxing authority shall be apportioned among and charged to the persons interested in the estate in the manner provided by Section 124.005 unless, on application by any person interested in the estate, the court determines that: (1) the proposed apportionment is not equitable; or (2) the assessment of interest or penalties was caused by a breach of fiduciary duty of a representative. (b) If the apportionment is not equitable, the court may apportion interest and penalties in an equitable manner. (c) If the assessment of interest or penalties was caused by a breach of fiduciary duty of a representative, the court may charge the representative with the amount of the interest and penalties assessed attributable to the representative's conduct. Added by Acts 2009, 81st Leg., R.S., Ch. 680 , Sec. 1, eff. January 1, 2014.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § ES.124.011
What does The Texas Constitution § ES.124.011 cover?
Section ES.124.011 ("APPORTIONMENT OF INTEREST AND PENALTIES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § ES.124.011?
A common citation format is "The Texas Constitution § ES.124.011" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § ES.124.011 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.