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.