Sec. 355.201.  CLAIM BY PERSONAL REPRESENTATIVE.  (a)  The provisions of this chapter regarding the presentment of claims against a decedent's estate may not be construed to apply to any claim of a personal representative against the decedent.
(b)  A personal representative holding a claim against the decedent shall file the claim in the court granting the letters testamentary or of administration, verified by affidavit as required in other cases, within six months after the date the representative qualifies, or the claim is barred.
(c)  A claim by a personal representative that has been filed with the court within the required period shall be entered on the claim docket and acted on by the court in the same manner as in other cases.
(d)  A personal representative may appeal a judgment of the court acting on a claim under this section as in other cases.
(e)  The previous provisions regarding the presentment of claims may not be construed to apply to a claim:
(1)  of any heir or devisee who claims in that capacity;
(2)  that accrues against the estate after the granting of letters testamentary or of administration and for which the personal representative has contracted; or
(3)  for delinquent ad valorem taxes against a decedent's estate that is being administered in probate in:
(A)  a county other than the county in which the taxes were imposed; or
(B)  the same county in which the taxes were imposed, if the probate proceedings have been pending for more than four years.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.