reglab/statecodes huggingface dataset:
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.011. Apportionment of Interest and Penalties

Sec. 124.011.  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.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.012. Apportionment of Representative's Expenses

Sec. 124.012.  APPORTIONMENT OF REPRESENTATIVE'S EXPENSES.  (a)  Expenses reasonably incurred by a representative in determination of the amount, apportionment, or collection of the estate tax shall be apportioned among and charged to 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 the proposed apportionment is not equitable.
(b)  If the court determines that the proposed apportionment is not equitable, the court may apportion the expenses in an equitable manner.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.013. Withholding of Estate Tax Share by Representative

Sec. 124.013.  WITHHOLDING OF ESTATE TAX SHARE BY REPRESENTATIVE.  A representative who has possession of any estate property that is distributable to a person interested in the estate may withhold from that property an amount equal to the person's apportioned share of the estate tax.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.014. Recovery of Estate Tax Share Not Withheld

Sec. 124.014.  RECOVERY OF ESTATE TAX SHARE NOT WITHHELD.  (a)  If property includable in an estate does not come into possession of a representative obligated to pay the estate tax, the representative shall:
(1)  recover from each person interested in the estate the amount of the estate tax apportioned to the person under this subchapter; or
(2)  assign to persons affected by the tax obligation the representative's right of recovery.
(b)  The obligation to recover a tax under Subsection (a) does not apply if:
(1)  the duty is waived by the parties affected by the tax obligation or by the instrument under which the representative derives powers;  or
(2)  in the reasonable judgment of the representative, proceeding to recover the tax is not cost-effective.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.015. Recovery of Unpaid Estate Tax; Reimbursement

Sec. 124.015.  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.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.016. Time to Initiate Actions to Recover Unpaid Estate Tax

Sec. 124.016.  TIME TO INITIATE ACTIONS TO RECOVER UNPAID ESTATE TAX.  (a)  A representative required to recover unpaid amounts of estate tax apportioned to persons interested in the estate under this subchapter may not be required to initiate the necessary actions until the expiration of the 90th day after the date of the final determination by the Internal Revenue Service of the amount of the estate tax.
(b)  A representative who initiates an action under this subchapter within a reasonable time after the expiration of the 90-day period is not subject to any liability or surcharge because a portion of the estate tax apportioned to a person interested in the estate was collectible during a period after the death of the decedent but thereafter became uncollectible.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.017. Tax or Death Duty Payable to Another State

Sec. 124.017.  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.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter A. Apportionment of Taxes › Section 124.018. Payment of Expenses and Attorney's Fees

Sec. 124.018.  PAYMENT OF EXPENSES AND ATTORNEY'S FEES.  The court shall award necessary expenses, including reasonable attorney's fees, to the prevailing party in an action initiated by a person for the collection of estate taxes from a person interested in the estate to whom estate taxes were apportioned and charged under Section 124.005.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter B. Satisfaction of Certain Pecuniary Gifts › Section 124.051. Valuation of Property Distributed in Kind in Satisfaction of Pecuniary Gift

Sec. 124.051.  VALUATION OF PROPERTY DISTRIBUTED IN KIND IN SATISFACTION OF PECUNIARY GIFT.  Unless the governing instrument provides otherwise, if a will or trust contains a pecuniary devise or transfer that may be satisfied by distributing assets in kind and the executor, administrator, or trustee determines to fund the devise or transfer by distributing assets in kind, the property shall be valued, for the purpose of funding the devise or transfer, at the value of the property on the date or dates of distribution.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle C - Passage of Title and Distribution of Decedents' Property in General › Chapter 124 - Valuation and Taxation of Estate Property › Subchapter B. Satisfaction of Certain Pecuniary Gifts › Section 124.052. Satisfaction of Marital Deduction Pecuniary Gifts With Assets in Kind

Sec. 124.052.  SATISFACTION OF MARITAL DEDUCTION PECUNIARY GIFTS WITH ASSETS IN KIND.  (a)  This section applies to an executor, administrator, or trustee authorized under the will or trust of a decedent to satisfy a pecuniary devise or transfer in trust in kind with assets at their value for federal estate tax purposes, in satisfaction of a gift intended to qualify, or that otherwise would qualify, for a United States estate tax marital deduction.
(b)  Unless the governing instrument provides otherwise, an executor, administrator, or trustee, in order to implement a devise or transfer described by Subsection (a), shall distribute assets, including cash, fairly representative of appreciation or depreciation in the value of all property available for distribution in satisfaction of the devise or transfer.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 151 - Examination of Documents and Safe Deposit Boxes › Section 151.001. Examination of Documents or Safe Deposit Box With Court Order

Sec. 151.001.  EXAMINATION OF DOCUMENTS OR SAFE DEPOSIT BOX WITH COURT ORDER.  (a)  A judge of a court that has probate jurisdiction of a decedent's estate may order a person to permit a court representative named in the order to examine a decedent's documents or safe deposit box if it is shown to the judge that:
(1)  the person may possess or control the documents or that the person leased the safe deposit box to the decedent; and
(2)  the documents or safe deposit box may contain:
(A)  a will of the decedent;
(B)  a deed to a burial plot in which the decedent is to be buried; or
(C)  an insurance policy issued in the decedent's name and payable to a beneficiary named in the policy.
(b)  The court representative shall examine the decedent's documents or safe deposit box in the presence of:
(1)  the judge ordering the examination or an agent of the judge; and
(2)  the person who has possession or control of the documents or who leased the safe deposit box or, if that person is a corporation, an officer of the corporation or an agent of an officer.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 151 - Examination of Documents and Safe Deposit Boxes › Section 151.002. Delivery of Document With Court Order

Sec. 151.002.  DELIVERY OF DOCUMENT WITH COURT ORDER.  (a)  A judge who orders an examination of a decedent's documents or safe deposit box under Section 151.001 may order the person who possesses or controls the documents or who leases the safe deposit box to permit the court representative to take possession of a document described by Section 151.001(a)(2).
(b)  The court representative shall deliver:
(1)  a will to the clerk of a court that:
(A)  has probate jurisdiction; and
(B)  is located in the same county as the court of the judge who ordered the examination under Section 151.001;
(2)  a burial plot deed to the person designated by the judge in the order for the examination; or
(3)  an insurance policy to a beneficiary named in the policy.
(c)  A court clerk to whom a will is delivered under Subsection (b) shall issue a receipt for the will to the court representative.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 151 - Examination of Documents and Safe Deposit Boxes › Section 151.003. Examination of Document or Safe Deposit Box Without Court Order

Sec. 151.003.  EXAMINATION OF DOCUMENT OR SAFE DEPOSIT BOX WITHOUT COURT ORDER.  (a)  A person who possesses or controls a document delivered by a decedent for safekeeping or who leases a safe deposit box to a decedent may permit examination of the document or the contents of the safe deposit box by:
(1)  the decedent's spouse;
(2)  a parent of the decedent;
(3)  a descendant of the decedent who is at least 18 years of age; or
(4)  a person named as executor of the decedent's estate in a copy of a document that the person has and that appears to be a will of the decedent.
(b)  An examination under Subsection (a) shall be conducted in the presence of the person who possesses or controls the document or who leases the safe deposit box or, if the person is a corporation, an officer of the corporation.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 151 - Examination of Documents and Safe Deposit Boxes › Section 151.004. Delivery of Document Without Court Order

Sec. 151.004.  DELIVERY OF DOCUMENT WITHOUT COURT ORDER.  (a)  Subject to Subsection (c), a person who permits an examination of a decedent's document or safe deposit box under Section 151.003 may deliver:
(1)  a document appearing to be the decedent's will to:
(A)  the clerk of a court that:
(i)  has probate jurisdiction; and
(ii)  is located in the county in which the decedent resided; or
(B)  a person named in the document as an executor of the decedent's estate;
(2)  a document appearing to be a deed to a burial plot in which the decedent is to be buried, or appearing to give burial instructions, to the person conducting the examination; or
(3)  a document appearing to be an insurance policy on the decedent's life to a beneficiary named in the policy.
(b)  A person who has leased a safe deposit box to the decedent shall keep a copy of a document delivered by the person under Subsection (a)(1) until the fourth anniversary of the date of delivery.
(c)  A person may not deliver a document under Subsection (a) unless the person examining the document:
(1)  requests delivery of the document; and
(2)  issues a receipt for the document to the person delivering the document.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 151 - Examination of Documents and Safe Deposit Boxes › Section 151.005. Restriction on Removal of Contents of Safe Deposit Box

Sec. 151.005.  RESTRICTION ON REMOVAL OF CONTENTS OF SAFE DEPOSIT BOX.  A person may not remove the contents of a decedent's safe deposit box except as provided by Section 151.002, Section 151.004, or another law.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter A. Emergency Intervention Application › Section 152.001. Application Authorized

Sec. 152.001.  APPLICATION AUTHORIZED.  (a)  Subject to Subsection (b), a person qualified to serve as an administrator under Section 304.001 may file an application requesting emergency intervention by a court exercising probate jurisdiction to provide for:
(1)  the payment or reimbursement of the decedent's funeral and burial expenses; or
(2)  the protection and storage of personal property owned by the decedent that, on the date of the decedent's death, was located in accommodations rented by the decedent.
(b)  An applicant may file an application under this section only if:
(1)  an application or affidavit has not been filed and is not pending under Section 256.052, 256.054, or 301.052 or Chapter 205 or 401; and
(2)  the applicant needs to:
(A)  obtain funds for the payment or reimbursement of the decedent's funeral and burial expenses; or
(B)  gain access to accommodations rented by the decedent that contain the decedent's personal property and the applicant has been denied access to those accommodations.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 6.010, eff. January 1, 2014.
Acts 2023, 88th Leg., R.S., Ch. 861 (H.B. 3474), Sec. 13.001, eff. September 1, 2023.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter A. Emergency Intervention Application › Section 152.002. Contents of Application

Sec. 152.002.  CONTENTS OF APPLICATION.  (a)  An emergency intervention application must be sworn and must contain:
(1)  the applicant's name, address, and interest;
(2)  facts showing an immediate necessity for the issuance of an emergency intervention order under Subchapter B;
(3)  the decedent's date of death, place of death, and residential address on the date of death;
(4)  the name and address of the funeral home holding the decedent's remains or paid by the applicant for the decedent's funeral and burial; and
(5)  the names of any known or ascertainable heirs and devisees of the decedent.
(b)  In addition to the information required under Subsection (a), if emergency intervention is requested to obtain funds needed for the payment or reimbursement of the decedent's funeral and burial expenses, the application must also contain:
(1)  the reason any known or ascertainable heirs and devisees of the decedent:
(A)  cannot be contacted; or
(B)  have refused to assist in the decedent's burial;
(2)  a description of necessary funeral and burial procedures and a statement from the funeral home that contains a detailed and itemized description of the cost of those procedures;
(3)  the name and address of an individual, entity, or financial institution, including an employer, in possession of any funds of or due to the decedent, and related account numbers and balances, if known by the applicant; and
(4)  if applicable, the amount paid by the applicant for the funeral and burial procedures described by Subdivision (2).
(c)  In addition to the information required under Subsection (a), if emergency intervention is requested to gain access to accommodations rented by a decedent that at the time of the decedent's death contain the decedent's personal property, the application must also contain:
(1)  the reason any known or ascertainable heirs and devisees of the decedent:
(A)  cannot be contacted; or
(B)  have refused to assist in the protection of the decedent's personal property;
(2)  the type and location of the decedent's personal property and the name of the person in possession of the property; and
(3)  the name and address of the owner or manager of the accommodations and a statement regarding whether access to the accommodations is necessary.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 861 (H.B. 3474), Sec. 13.002, eff. September 1, 2023.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter A. Emergency Intervention Application › Section 152.003. Additional Contents of Application: Instructions Regarding Decedent's Funeral and Remains

Sec. 152.003.  ADDITIONAL CONTENTS OF APPLICATION:  INSTRUCTIONS REGARDING DECEDENT'S FUNERAL AND REMAINS.  (a)  In addition to the information required under Section 152.002, if emergency intervention is requested to obtain funds needed for the payment or reimbursement of a decedent's funeral and burial expenses, the application must also state whether there are or were any written instructions from the decedent relating to the type and manner of funeral or burial preferred by the decedent.  The applicant shall:
(1)  attach the instructions, if available, to the application; and
(2)  fully comply, or must have fully complied, as appropriate, with the instructions.
(b)  If written instructions do not exist, the applicant may not permit or have permitted the decedent's remains to be cremated unless the applicant obtains or obtained the court's permission to cremate the remains.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 861 (H.B. 3474), Sec. 13.003, eff. September 1, 2023.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter A. Emergency Intervention Application › Section 152.004. Time and Place of Filing

Sec. 152.004.  TIME AND PLACE OF FILING.  An emergency intervention application must be filed:
(1)  with the court clerk in the county in which:
(A)  the decedent was domiciled; or
(B)  the accommodations rented by the decedent that contain the decedent's personal property are located; and
(2)  not earlier than the third day after the date of the decedent's death and not later than nine months after the date of the decedent's death.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 861 (H.B. 3474), Sec. 13.004, eff. September 1, 2023.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter B. Order for Emergency Intervention › Section 152.051. Issuance of Order Regarding Funeral and Burial Expenses

Sec. 152.051.  ISSUANCE OF ORDER REGARDING FUNERAL AND BURIAL EXPENSES.  If on review of an application filed under Section 152.001 the court determines that emergency intervention is necessary to obtain funds needed for the payment or reimbursement of a decedent's funeral and burial expenses, the court may order funds of the decedent that are being held by an individual, an employer, or a financial institution to be paid directly to a funeral home or the applicant, as applicable, only for:
(1)  reasonable and necessary attorney's fees for the attorney who obtained the order;
(2)  court costs for obtaining the order; and
(3)  funeral and burial expenses not to exceed $5,000 as ordered by the court to provide the decedent with or to provide reimbursement for a reasonable, dignified, and appropriate funeral and burial.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 861 (H.B. 3474), Sec. 13.005, eff. September 1, 2023.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter B. Order for Emergency Intervention › Section 152.052. Issuance of Order Regarding Access to Certain Personal Property

Sec. 152.052.  ISSUANCE OF ORDER REGARDING ACCESS TO CERTAIN PERSONAL PROPERTY.  If on review of an application filed under Section 152.001 the court determines that emergency intervention is necessary to gain access to accommodations rented by the decedent that, at the time of the decedent's death, contain the decedent's personal property, the court may order one or more of the following:
(1)  that the owner or agent of the accommodations shall grant the applicant access to the accommodations at a reasonable time and in the presence of the owner or agent;
(2)  that the applicant and owner or agent of the accommodations shall jointly prepare and file with the court a list that generally describes the decedent's property found at the premises;
(3)  that the applicant or the owner or agent of the accommodations may remove and store the decedent's property at another location until claimed by the decedent's heirs;
(4)  that the applicant has only the powers that are specifically stated in the order and that are necessary to protect the decedent's property that is the subject of the application; or
(5)  that funds of the decedent held by an individual, an employer, or a financial institution be paid to the applicant for reasonable and necessary attorney's fees and court costs for obtaining the order.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter B. Order for Emergency Intervention › Section 152.053. Duration of Order

Sec. 152.053.  DURATION OF ORDER.  The authority of an applicant under an emergency intervention order expires on the earlier of:
(1)  the 90th day after the date the order is issued; or
(2)  the date a personal representative of the decedent's estate qualifies.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter B. Order for Emergency Intervention › Section 152.054. Certified Copies of Order

Sec. 152.054.  CERTIFIED COPIES OF ORDER.  The court clerk may issue certified copies of an emergency intervention order on request of the applicant only until the earlier of:
(1)  the 90th day after the date the order is signed; or
(2)  the date a personal representative of the decedent's estate qualifies.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter B. Order for Emergency Intervention › Section 152.055. Liability of Certain Persons in Connection With Order

Sec. 152.055.  LIABILITY OF CERTAIN PERSONS IN CONNECTION WITH ORDER.  (a)  A person who is provided a certified copy of an emergency intervention order within the period prescribed by Section 152.054 is not personally liable for an action taken by the person in accordance with and in reliance on the order.
(b)  If a personal representative has not been appointed when an emergency intervention order issued under Section 152.052 expires, a person in possession of the decedent's personal property that is the subject of the order, without incurring civil liability, may:
(1)  release the property to the decedent's heirs; or
(2)  dispose of the property under Subchapter C, Chapter 54, Property Code, or Section 7.209 or 7.210, Business & Commerce Code.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter C. Limitation on Right of Decedent's Surviving Spouse to Control Decedent's Burial or Cremation › Section 152.101. Application Authorized

Sec. 152.101.  APPLICATION AUTHORIZED.  (a)  The executor of a decedent's will or the decedent's next of kin may file an application for an order limiting the right of the decedent's surviving spouse to control the decedent's burial or cremation.
(b)  For purposes of Subsection (a), the decedent's next of kin:
(1)  is determined in accordance with order of descent, with the person nearest in order of descent first, and so on; and
(2)  includes the decedent's descendants who legally adopted the decedent or who have been legally adopted by the decedent.
(c)  An application under this section must be under oath and must establish:
(1)  whether the decedent died intestate or testate;
(2)  that the surviving spouse is alleged to be a principal or accomplice in a wilful act that resulted in the decedent's death; and
(3)  that good cause exists to limit the surviving spouse's right to control the decedent's burial or cremation.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 152 - Emergency Intervention › Subchapter C. Limitation on Right of Decedent's Surviving Spouse to Control Decedent's Burial or Cremation › Section 152.102. Hearing; Issuance of Order

Sec. 152.102.  HEARING; ISSUANCE OF ORDER.  (a)  If the court finds that there is good cause to believe that the decedent's surviving spouse is the principal or an accomplice in a wilful act that resulted in the decedent's death, the court may, after notice and a hearing, limit the surviving spouse's right to control the decedent's burial or cremation.
(b)  Subsection (a) applies:
(1)  without regard to whether the decedent died intestate or testate;
(2)  regardless of whether the surviving spouse is designated by the decedent's will as the executor of the decedent's estate; and
(3)  subject to the prohibition described by Section 711.002(l), Health and Safety Code.
(c)  If the court limits the surviving spouse's right of control as provided by Subsection (a), the court shall designate and authorize a person to make burial or cremation arrangements.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 6.011, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 153 - Access to Intestate's Account With Financial Institution › Section 153.001. Definitions

Sec. 153.001.  DEFINITIONS.  In this chapter:
(1)  "Account" has the meaning assigned by Section 113.001.
(2)  "Financial institution" has the meaning assigned by Section 201.101, Finance Code.
(3)  "P.O.D. account" and "trust account" have the meanings assigned by Section 113.004.
Added by Acts 2015, 84th Leg., R.S., Ch. 217 (H.B. 705), Sec. 1, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 153 - Access to Intestate's Account With Financial Institution › Section 153.002. Inapplicability of Chapter

Sec. 153.002.  INAPPLICABILITY OF CHAPTER.  This chapter does not apply to:
(1)  an account with a beneficiary designation;
(2)  a P.O.D. account;
(3)  a trust account; or
(4)  an account that provides for a right of survivorship.
Added by Acts 2015, 84th Leg., R.S., Ch. 217 (H.B. 705), Sec. 1, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle D - Proceedings Before Administration of Estate › Chapter 153 - Access to Intestate's Account With Financial Institution › Section 153.003. Court-Ordered Access to Intestate's Account Information

Sec. 153.003.  COURT-ORDERED ACCESS TO INTESTATE'S ACCOUNT INFORMATION.  (a) In this section, "interested person" means an heir, spouse, creditor, or any other having a property right in or claim against the decedent's estate.
(b)  On application of an interested person or on the court's own motion, a court may issue an order requiring a financial institution to release to the person named in the order information concerning the balance of each account that is maintained at the financial institution of a decedent who dies intestate if:
(1)  90 days have elapsed since the date of the decedent's death;
(2)  no petition for the appointment of a personal representative for the decedent's estate is pending; and
(3)  no letters testamentary or of administration have been granted with respect to the estate.
Added by Acts 2015, 84th Leg., R.S., Ch. 217 (H.B. 705), Sec. 1, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle E - Intestate Succession › Chapter 201 - Descent and Distribution › Subchapter A. Intestate Succession › Section 201.001. Estate of an Intestate Not Leaving Spouse

Sec. 201.001.  ESTATE OF AN INTESTATE NOT LEAVING SPOUSE.  (a)  If a person who dies intestate does not leave a spouse, the estate to which the person had title descends and passes in parcenary to the person's kindred in the order provided by this section.
(b)  The person's estate descends and passes to the person's children and the children's descendants.
(c)  If no child or child's descendant survives the person, the person's estate descends and passes in equal portions to the person's father and mother.
(d)  If only the person's father or mother survives the person, the person's estate shall:
(1)  be divided into two equal portions, with:
(A)  one portion passing to the surviving parent; and
(B)  one portion passing to the person's siblings and the siblings' descendants; or
(2)  be inherited entirely by the surviving parent if there is no sibling of the person or siblings' descendants.
(e)  If neither the person's father nor mother survives the person, the person's entire estate passes to the person's siblings and the siblings' descendants.
(f)  If none of the kindred described by Subsections (b)-(e) survive the person, the person's estate shall be divided into two moieties, with:
(1)  one moiety passing to the person's paternal kindred as provided by Subsection (g); and
(2)  one moiety passing to the person's maternal kindred as provided by Subsection (h).
(g)  The moiety passing to the person's paternal kindred passes in the following order:
(1)  if both paternal grandparents survive the person, equal portions pass to the person's paternal grandfather and grandmother;
(2)  if only the person's paternal grandfather or grandmother survives the person, the person's estate shall:
(A)  be divided into two equal portions, with:
(i)  one portion passing to the surviving grandparent; and
(ii)  one portion passing to the descendants of the deceased grandparent; or
(B)  pass entirely to the surviving grandparent if no descendant of the deceased grandparent survives the person; and
(3)  if neither the person's paternal grandfather nor grandmother survives the person, the moiety passing to the decedent's paternal kindred passes to the descendants of the person's paternal grandfather and grandmother, and so on without end, passing in like manner to the nearest lineal ancestors and their descendants.
(h)  The moiety passing to the person's maternal kindred passes in the same order and manner as the other moiety passes to the decedent's paternal kindred under Subsection (g).
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle E - Intestate Succession › Chapter 201 - Descent and Distribution › Subchapter A. Intestate Succession › Section 201.002. Separate Estate of an Intestate

Sec. 201.002.  SEPARATE ESTATE OF AN INTESTATE.  (a)  If a person who dies intestate leaves a surviving spouse, the estate, other than a community estate, to which the person had title descends and passes as provided by this section.
(b)  If the person has one or more children or a descendant of a child:
(1)  the surviving spouse takes one-third of the personal estate;
(2)  two-thirds of the personal estate descends to the person's child or children, and the descendants of a child or children; and
(3)  the surviving spouse is entitled to a life estate in one-third of the person's land, with the remainder descending to the person's child or children and the descendants of a child or children.
(c)  Except as provided by Subsection (d), if the person has no child and no descendant of a child:
(1)  the surviving spouse is entitled to all of the personal estate;
(2)  the surviving spouse is entitled to one-half of the person's land without a remainder to any person; and
(3)  one-half of the person's land passes and is inherited according to the rules of descent and distribution.
(d)  If the person described by Subsection (c) does not leave a surviving parent or one or more surviving siblings, or their descendants, the surviving spouse is entitled to the entire estate.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle E - Intestate Succession › Chapter 201 - Descent and Distribution › Subchapter A. Intestate Succession › Section 201.003. Community Estate of an Intestate

Sec. 201.003.  COMMUNITY ESTATE OF AN INTESTATE.  (a)  If a person who dies intestate leaves a surviving spouse, the community estate of the deceased spouse passes as provided by this section.
(b)  The community estate of the deceased spouse passes to the surviving spouse if:
(1)  no child or other descendant of the deceased spouse survives the deceased spouse; or
(2)  all of the surviving children and descendants of the deceased spouse are also children or descendants of the surviving spouse.
(c)  If the deceased spouse is survived by a child or other descendant who is not also a child or other descendant of the surviving spouse, the deceased spouse's undivided one-half interest in the community estate passes to the deceased spouse's children or other descendants.  The descendants inherit only the portion of that estate to which they would be entitled under Section 201.101.  In every case, the community estate passes charged with the debts against the community estate.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1141 (H.B. 2782), Sec. 5, eff. September 1, 2019.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle E - Intestate Succession › Chapter 201 - Descent and Distribution › Subchapter B. Matters Affecting Inheritance › Section 201.051. Maternal Inheritance

Sec. 201.051.  MATERNAL INHERITANCE.  (a)  For purposes of inheritance, a child is the child of the child's biological or adopted mother, and the child and the child's issue shall inherit from the child's mother and the child's maternal kindred, both descendants, ascendants, and collateral kindred in all degrees, and they may inherit from the child and the child's issue.  However, if a child has intended parents, as defined by Section 160.102, Family Code, under a gestational agreement validated under Subchapter I, Chapter 160, Family Code, the child is the child of the intended mother and not the biological mother or gestational mother unless the biological mother is also the intended mother.
(b)  This section does not permit inheritance by a child for whom no right of inheritance accrues under Section 201.056 or by the child's issue.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 11, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 949 (S.B. 995), Sec. 6, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle E - Intestate Succession › Chapter 201 - Descent and Distribution › Subchapter B. Matters Affecting Inheritance › Section 201.052. Paternal Inheritance

Sec. 201.052.  PATERNAL INHERITANCE.  (a)  For purposes of inheritance, a child is the child of the child's biological father if:
(1)  the child is born under circumstances described by Section 160.201, Family Code;
(2)  the child is adjudicated to be the child of the father by court decree under Chapter 160, Family Code;
(3)  the child was adopted by the child's father; or
(4)  the father executed an acknowledgment of paternity under Subchapter D, Chapter 160, Family Code, or a similar statement properly executed in another jurisdiction.
(a-1)  Notwithstanding Subsection (a), if a child has intended parents, as defined by Section 160.102, Family Code, under a gestational agreement validated under Subchapter I, Chapter 160, Family Code, the child is the child of the intended father and not the biological father unless the biological father is also the intended father.
(b)  A child described by Subsection (a) or (a-1) and the child's issue shall inherit from the child's father and the child's paternal kindred, both descendants, ascendants, and collateral kindred in all degrees, and they may inherit from the child and the child's issue.
(c)  A person may petition the probate court for a determination of right of inheritance from a decedent if the person:
(1)  claims to be a biological child of the decedent and is not otherwise presumed to be a child of the decedent; or
(2)  claims inheritance through a biological child of the decedent who is not otherwise presumed to be a child of the decedent.
(d)  If under Subsection (c) the court finds by clear and convincing evidence that the purported father was the biological father of the child:
(1)  the child is treated as any other child of the decedent for purposes of inheritance; and
(2)  the child and the child's issue may inherit from the child's paternal kindred, both descendants, ascendants, and collateral kindred in all degrees, and they may inherit from the child and the child's issue.
(e)  This section does not permit inheritance by a purported father of a child, recognized or not, if the purported father's parental rights have been terminated.
(f)  This section does not permit inheritance by a child for whom no right of inheritance accrues under Section 201.056 or by the child's issue.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 12, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 949 (S.B. 995), Sec. 7, eff. September 1, 2015.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle E - Intestate Succession › Chapter 201 - Descent and Distribution › Subchapter B. Matters Affecting Inheritance › Section 201.053. Effect of Reliance on Affidavit of Heirship

Sec. 201.053.  EFFECT OF RELIANCE ON AFFIDAVIT OF HEIRSHIP.  (a)  A person who purchases for valuable consideration any interest in property of the heirs of a decedent acquires good title to the interest that the person would have received, as purchaser, in the absence of a claim of the child described by Subdivision (1), if the person:
(1)  in good faith relies on the declarations in an affidavit of heirship that does not include a child who at the time of the sale or contract of sale of the property:
(A)  is not a presumed child of the decedent; and
(B)  has not under a final court decree or judgment been found to be entitled to treatment under Section 201.052 as a child of the decedent; and
(2)  is without knowledge of the claim of the child described by Subdivision (1).
(b)  Subsection (a) does not affect any liability of the heirs for the proceeds of a sale described by Subsection (a) to the child who was not included in the affidavit of heirship.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle E - Intestate Succession › Chapter 201 - Descent and Distribution › Subchapter B. Matters Affecting Inheritance › Section 201.054. Adopted Child

Sec. 201.054.  ADOPTED CHILD.  (a)  For purposes of inheritance under the laws of descent and distribution, an adopted child is regarded as the child of the adoptive parent or parents, and the adopted child and the adopted child's descendants inherit from and through the adoptive parent or parents and their kindred as if the adopted child were the natural child of the adoptive parent or parents.  The adoptive parent or parents and their kindred inherit from and through the adopted child as if the adopted child were the natural child of the adoptive parent or parents.
(b)  The natural parent or parents of an adopted child and the kindred of the natural parent or parents may not inherit from or through the adopted child, but the adopted child inherits from and through the child's natural parent or parents, except as provided by Section 162.507(c), Family Code.
(c)  This section does not prevent an adoptive parent from disposing of the parent's property by will according to law.
(d)  This section does not diminish the rights of an adopted child under the laws of descent and distribution or otherwise that the adopted child acquired by virtue of inclusion in the definition of "child" under Section 22.004.
(e)  For purposes of this section:
(1)  "Adopted child" means a child:
(A)  adopted through an existing or former statutory procedure; or
(B)  considered by a court to be equitably adopted or adopted by acts of estoppel.
(2)  "Adoptive parent" means a parent:
(A)  who adopted a child through an existing or former statutory procedure; or
(B)  considered by a court to have equitably adopted a child or adopted a child by acts of estoppel.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 844 (H.B. 2271), Sec. 9, eff. September 1, 2017.
Acts 2023, 88th Leg., R.S., Ch. 631 (H.B. 4765), Sec. 1, eff. September 1, 2023.
2023 Texas Statutes › Estates Code › Title 2 - Estates of Decedents; Durable Powers of Attorney › Subtitle E - Intestate Succession › Chapter 201 - Descent and Distribution › Subchapter B. Matters Affecting Inheritance › Section 201.055. Issue of Void or Voidable Marriage

Sec. 201.055.  ISSUE OF VOID OR VOIDABLE MARRIAGE.  The issue of a marriage declared void or voided by annulment shall be treated in the same manner as the issue of a valid marriage.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.