Texas Attorney General Opinion: M-15 Page: 2 of 11
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V.'
Honorable Robert S. Calvert, page 2 (M-15)
Gross Estate Situated in the State of Texas
Less: Debts (Percentaged as follows)
115,48.14 X $45,531.57 .
Net Estate Situated in the State of
Texas
fe a niece of the decedentff inherited
e total net estate.$ 32,806.14
12, 935.52
9 .70. 62Net Estate Wherever Situated $69,954.57
10000.00 - Exempt
59,959s 579
15,0o0.00 @ 3% = $450.00
25,000,00@ 4% = 1,000.00
9,95o-57 5% = 997.7
Total Texas Inheritance Tax Due if Entire
Net Estate Was Sttuated in the State of
Texas $2,447.73
Percentage of Net Estate Situated in the
State of Texas8 .20.812
IV9.2841
Total Texas Inheritance Tax
You state that the attorneys for the estate take the po-
sition that the provisions of Article 14.07(2) are unconstitutional
under Section 1 of Article VIII of the Texas Constitution. You
further state that the attorneys also refer to a regulation in the
Comptroller's pamphlet (entitled "Inheritance Tax and Federal Es-
tate Credit") at page 20. This regulation states in substance
that the State of Texas does not impose an inheritance tax on real
property of a Texas decedent if it is located outside the State.
With regard to this regulation, you state that it was correct under
the old law but "this regulation is now obsolete and was inadvert-
ently left in the pamphlet when House Bill 1182, Acts of the 59th
Legislature, made the changes in our Inheritance Tax Law. A new
printing of our pamphlet will omit this regulation."
The brief which has been filed by the attorneys for the
estate further challenges the efficacy of Article 14.07(2) on the- 56 -
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Texas. Attorney-General's Office. Texas Attorney General Opinion: M-15, text, January 26, 1967; (https://texashistory.unt.edu/ark:/67531/metapth269234/m1/2/: accessed April 26, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.