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Texas Tax Code - Section 211.001. Definitions

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 211.001. Definitions

§ 211.001. DEFINITIONS.  In this chapter:                                   
		(1)  "Alien" means a decedent who, at the time of the 
decedent's death, was not domiciled in Texas or any other state of 
the United States and was not a citizen of the United States.
		(2)  "Death tax" means an estate, inheritance, legacy, 
or succession tax.   
		(3)  "Decedent" means a deceased natural person.                              
		(4)  "Federal credit" means the maximum amount of the 
credit for state death taxes allowable under Section 2011, Internal 
Revenue Code, and, in the case of an alien, under Section 2102, 
Internal Revenue Code.
		(5)  "Federal estate tax" means the tax payable to the 
federal government under Subtitle B, Chapter 11, Internal Revenue 
Code.
		(6)  "Federal generation-skipping transfer tax" means 
the tax payable to the federal government under Subtitle B, Chapter 
13, Internal Revenue Code.
		(7)  "Federal tax" means the federal estate tax and the 
federal generation-skipping transfer tax.
		(8)  "Generation-skipping transfer" means a transfer 
for which a credit for state taxes is allowable under Section 2604, 
Internal Revenue Code.
		(9)  "Generation-skipping transfer tax credit" means 
the maximum amount of the credit for state death taxes allowable 
under Section 2604, Internal Revenue Code.
		(10)  "Gross estate" means the gross estate as defined 
by Sections 2031 through 2045, Internal Revenue Code, and, in the 
case of an alien, by Section 2103, Internal Revenue Code.
		(11)  "Nonresident" means a decedent, other than an 
alien decedent, who was not domiciled in Texas at the time of the 
decedent's death.
		(12)  "Personal representative" means an executor, 
independent executor, administrator, temporary administrator, 
trustee, or another person administering the affairs of a 
decedent's estate.
		(13)  "Resident" means a decedent who was domiciled in 
Texas on his date of death.
		(14)  "Value" means value as finally determined and 
used for purposes of computing the federal tax.
		(15)  "Will" includes a codicil and includes a 
testamentary instrument that appoints an executor or that revokes 
another will.

Amended by Acts 1981, 67th Leg., p. 2758, ch. 752, § 6(a), eff. 
Jan. 1, 1982;  Acts 1993, 73rd Leg., ch. 1031, § 23, eff. Sept. 1, 
1993.

Last modified: August 11, 2007