Tex. Est. Code § 1204.053
Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
If the guardian has been ordered to pay inheritance taxes under this code, a deceased ward's estate may not be closed unless the account for final settlement shows and the court finds that all inheritance taxes due and owing to this state with respect to all interests and property passing through the guardian's possession have been paid.
Tex. Estates § 1204.053