APPORTIONMENT DIRECTED BY FEDERAL LAW.
Tex. ESTATES Code § 124.003.
in effectIf 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.
