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.