Effect of Disclaimers

Tex. Estates Code § 124.004, under Valuation and Taxation of Estate Property.

Tex. Estates Code § 124.004

Sec. 124.004. EFFECT OF DISCLAIMERS. This subchapter shall be applied after giving effect to any disclaimers made in accordance with Chapter 240, Property Code. Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014. Amended by: Acts 2015, 84th Leg., R.S., Ch. 562 (H.B. 2428), Sec. 8, eff. September 1, 2015.