Texas § ES.124.017 - TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE
Full text of Texas The Texas Constitution § ES.124.017 — TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE, with citation guidance and answers to common questions.
§ ES.124.017. TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE
TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE. (a) A representative acting in another state may initiate an action in a court of this state to recover from a person interested in the estate who is domiciled in this state or owns property in this state subject to attachment or execution, a proportionate amount of: (1) the federal estate tax; (2) an estate tax payable to another state; or (3) a death duty due by a decedent's estate to another state. (b) In the action, a determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct. (c) This section applies only if the state in which the determination of apportionment was made provides a substantially similar remedy. 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.124.017
What does The Texas Constitution § ES.124.017 cover?
Section ES.124.017 ("TAX OR DEATH DUTY PAYABLE TO ANOTHER STATE") 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.124.017?
A common citation format is "The Texas Constitution § ES.124.017" (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.124.017 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.