Texas Code § 752.115

EXISTING INTERESTS; FOREIGN INTERESTS
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Sec. 752.115. EXISTING INTERESTS; FOREIGN INTERESTS. The powers described by Sections 752.102-752.1145 may be exercised equally with respect to an interest the principal has at the time the durable power of attorney is executed or acquires later, whether or not:
(1) the property is located in this state; or
(2) the powers are exercised or the durable power of attorney is executed in this state.

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