Sec. 124.003. APPORTIONMENT DIRECTED BY FEDERAL LAW. If federal law directs the apportionment of the federal estate tax, a similar state tax shall be apportioned in the same manner. Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.
Apportionment Directed By Federal Law
Tex. Estates Code § 124.003, under Valuation and Taxation of Estate Property.
Tex. Estates Code § 124.003