Sec. 124.014. RECOVERY OF ESTATE TAX SHARE NOT WITHHELD. (a) If property includable in an estate does not come into possession of a representative obligated to pay the estate tax, the representative shall: (1) recover from each person interested in the estate the amount of the estate tax apportioned to the person under this subchapter; or (2) assign to persons affected by the tax obligation the representative's right of recovery. (b) The obligation to recover a tax under Subsection (a) does not apply if: (1) the duty is waived by the parties affected by the tax obligation or by the instrument under which the representative derives powers; or (2) in the reasonable judgment of the representative, proceeding to recover the tax is not cost-effective.
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