Texas § ES.124.015 - RECOVERY OF UNPAID ESTATE TAX
Full text of Texas The Texas Constitution § ES.124.015 — RECOVERY OF UNPAID ESTATE TAX, with citation guidance and answers to common questions.
§ ES.124.015. RECOVERY OF UNPAID ESTATE TAX
RECOVERY OF UNPAID ESTATE TAX; REIMBURSEMENT. (a) A representative shall recover from any person interested in the estate the unpaid amount of the estate tax apportioned and charged to the person under this subchapter unless the representative determines in good faith that an attempt to recover the amount would be economically impractical. (b) A representative who cannot collect from a person interested in the estate an unpaid amount of estate tax apportioned to that person shall apportion the amount not collected in the manner provided by Section 124.005 (a) among the other persons interested in the estate who are subject to apportionment. (c) A person who is charged with or who pays an apportioned amount under Subsection (b) has a right of reimbursement for that amount from the person who failed to pay the tax. The representative may enforce the right of reimbursement, or the person who is charged with or who pays an apportioned amount under Subsection (b) may enforce the right of reimbursement directly by an assignment from the representative. A person assigned the right under this subsection is subrogated to the rights of the representative. (d) A representative who has a right of reimbursement may petition a court to determine the right of reimbursement. 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.124.015
What does The Texas Constitution § ES.124.015 cover?
Section ES.124.015 ("RECOVERY OF UNPAID ESTATE TAX") 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.124.015?
A common citation format is "The Texas Constitution § ES.124.015" (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.124.015 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.