(a) A representative acting in another state may initiate an action in a court of this state to recover from a person interested in the estate who is domiciled in this state or owns property in this state subject to attachment or execution, a proportionate amount of:
- (1) the federal estate tax;
- (2) an estate tax payable to another state; or
- (3) a death duty due by a decedent's estate to another state.
- (b) In the action, a determination of apportionment by the court having jurisdiction of the administration of the decedent's estate in the other state is prima facie correct.
- (c) This section applies only if the state in which the determination of apportionment was made provides a substantially similar remedy.
Added by Acts 2009, 81st Leg., R.S., Ch. 680, Sec. 1, eff. January 1, 2014.