HB 4604 88-0 (2023)
Author: Jones, Jolanda
Relating to the waiver of penalties and interest on delinquent ad valorem taxes on the property of an individual who dies.
House: Ways & Means
Referred to Ways & Means
| Taxation--Inheritance | Taxation--Property-Assessment & Collection | Taxation--Property-Miscellaneous
HB 2114 84-0 (2015)
Author: Murphy, Jim | et. al.
Relating to the repeal of the inheritance tax.
House: Ways & Means
Postponed
| Amusements, Games, Sports | Taxation--General | Taxation--Inheritance
SB 752 84-0 (2015)
Author: Bettencourt, Paul | et. al.Sponsor: Murphy, Jim
Relating to the repeal of the inheritance tax.
House: Ways & Means Senate: Finance
Effective on 9/1/15
| Amusements, Games, Sports | Taxation--General | Taxation--Inheritance
HB 3742 83-0 (2013)
Author: Lavender, George | et. al.
To repeal certain state sales, use, excise, franchise, severance, production, occupations, gross receipts and inheritance taxes, to repeal or limit certain local sales, use, excise and ad valorem property taxes, to enact a statewide and local value added tax, and to reform school finance and administration; providing penalties.
House: Ways & Means
Left pending in committee
| COUNTY VALUE ADDED TAX ACT | Education--Primary & Secondary--Finance | Taxation--Cigarette | Taxation--Franchise | Taxation--Hotel, Motel Occupancy | Taxation--Inheritance | Taxation--Motor Fuels | Taxation--Property-Miscellaneous | Taxation--Sales | Taxation--State | TEXAS MUNICIPAL VALUE ADDED TAX ACT | TEXAS SCHOOL DISTRICT ENRICHMENT VALUE ADDED TAX ACT | TEXAS STATE VALUE ADDED TAX ACT | TEXAS TAX REFORM ACT OF 2013
HB 2759 82-0 (2011)
Author: Hartnett, WillSponsor: Duncan, Robert
Relating to the nonsubstantive revision of provisions of the Texas Probate Code relating to durable powers of attorney, guardianships, and other related proceedings and alternatives, and the redesignation of certain other provisions of the Texas Probate Code, including conforming amendments and repeals.
House: Judiciary & Civil Jurisprudence Senate: Administration
Effective on . . . . . . . . . . . . . . .
| DURABLE POWER OF ATTORNEY ACT | GUARDIANS & WARDS | Probate--Durable Power of Attorney | Probate--Guardians & Related Trusts | Probate--Wills & Admin of Estates | Property Interests--Personal Property | Property Interests--Real Property | Property Interests--Trusts | Statutory Revision | Taxation--Inheritance
SB 1299 82-0 (2011)
Author: Duncan, Robert
Relating to the nonsubstantive revision of provisions of the Texas Probate Code relating to durable powers of attorney, guardianships, and other related proceedings and alternatives, and the redesignation of certain other provisions of the Texas Probate Code, including conforming amendments and repeals.
Senate: Administration
Referred to Administration
| DURABLE POWER OF ATTORNEY ACT | GUARDIANS & WARDS | Probate--Durable Power of Attorney | Probate--Guardians & Related Trusts | Probate--Wills & Admin of Estates | Property Interests--Personal Property | Property Interests--Real Property | Property Interests--Trusts | Statutory Revision | Taxation--Inheritance
SB 559 81-0 (2009)
Author: Hegar, Glenn
Relating to inventories, appraisements, and lists of claims of a decedent's estate under independent administration.
Senate: Jurisprudence
Referred to Jurisprudence
| Probate--Wills & Admin of Estates | Taxation--Inheritance
SB 1605 81-0 (2009)
Author: Shapleigh, Eliot
Relating to the use of federal estate tax provisions in determining the application of the Texas estate tax to certain transfers of property and to the allocation of Texas estate tax revenue.
Senate: Finance
Referred to Finance
| Probate--Wills & Admin of Estates | Taxation--Inheritance
SB 375 80-0 (2007)
Author: Shapleigh, Eliot | et. al.
Relating to the use of federal estate tax provisions in determining the application of the Texas estate tax to certain transfers of property and to the allocation of Texas estate tax revenue.
Senate: Finance
Co-author authorized
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 2113 79-0 (2005)
Author: Merritt, Tommy
Relating to the repeal of the state inheritance tax.
House: Ways & Means
Withdrawn from schedule
| Taxation--Inheritance
HJR 99 79-0 (2005)
Author: Merritt, Tommy
Proposing a constitutional amendment to prohibit an inheritance tax unless approved by a majority of registered voters in a statewide referendum.
House: Ways & Means
Left pending in committee
| Elections--Initiative, Referendum & Recall | Resolutions--Constitutional Amendments | Taxation--Inheritance
SB 73 79-0 (2005)
Author: Shapleigh, Eliot
Relating to the use of federal estate tax provisions in determining the application of the Texas estate tax to certain transfers of property.
Senate: Finance
Referred to Finance
| Probate--Wills & Admin of Estates | Taxation--Inheritance
SCR 23 79-0 (2005)
Author: Williams, Tommy | et. al.
Memorializing congress to permanently repeal the federal death tax in 2005.
Senate: Finance
Referred to Finance
| FEDERAL DEATH TAX | Resolutions--Legislative Policy | Resolutions--Memorializing Congress | Taxation--Inheritance
HB 313 78-0 (2003)
Author: Merritt, Tommy
Relating to the repeal of the state inheritance tax.
House: Ways & Means
Referred to Ways & Means
| Taxation--Inheritance
HB 2532 78-0 (2003)
Author: Turner, Sylvester
Relating to the use of federal estate tax provisions in determining the application of the Texas estate tax to certain transfers of property.
House: Ways & Means
Referred to Ways & Means
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HJR 47 78-0 (2003)
Author: Merritt, Tommy
Proposing a constitutional amendment to prohibit an inheritance tax unless approved by a majority of registered voters in a statewide referendum.
House: Ways & Means
Failed to receive affirmative vote in comm.
| Legislature | Resolutions--Constitutional Amendments | Taxation--Inheritance
SB 1149 78-0 (2003)
Author: Shapleigh, Eliot
Relating to the use of federal estate tax provisions in determining the application of the Texas estate tax to certain transfers of property.
Senate: Finance
Referred to Finance
| Probate--Wills & Admin of Estates | Taxation--Inheritance
SB 6 78-4 (2003)
Author: Shapleigh, Eliot
Relating to the use of federal estate tax provisions in determining the application of the Texas estate tax to certain transfers of property.
Senate: Finance
Referred to Finance
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 399 76-0 (1999)
Author: Puente, Robert
Relating to a franchise tax credit for donation of certain environmentally sensitive land.
House: Ways & Means
Subcommittee members named
| Environment--General | Taxation--Franchise | Taxation--Inheritance
HB 1383 76-0 (1999)
Author: Isett, Carl
Relating to a refund of the state inheritance tax.
House: Ways & Means
Referred to Ways & Means
| Taxation--Inheritance
HB 997 72-0 (1991)
Author: Junell, Robert
Relating to the apportionment of certain estate taxes and expenses.
House: Judiciary
Laid on the table subject to call
| Probate | Taxation--Inheritance
SB 763 72-0 (1991)
Author: Green, GeneSponsor: Junell, Robert
Relating to the apportionment of certain estate taxes and expenses.
House: Judiciary Senate: Jurisprudence
Effective on 9/1/91
| Probate | Taxation--Inheritance
HB 1024 68-0 (1983)
Author: Gibson, Bruce
Relating to the administration, collection, and enforcement of the state inheritance tax.
House: Ways & Means
Reported from subcommittee favorably without amendments
| Taxation--Inheritance
SB 500 68-0 (1983)
Author: Harris, O.H.Sponsor: Gibson, Bruce
Relating to the administration, collection, an enforcement of the state inheritance tax and to the due dates for filing certain returns and payment of taxes and to liability of certain persons.
House: Ways & Means Senate: State Affairs
Effective on . . . . . . . . . .
| Taxation--Inheritance
HB 315 67-0 (1981)
Author: Maloney, Robert
Relating to the disposition of revenue collected from the state inheritance tax.
House: Ways & Means
Referred to subcommittee
| State Finances--Management & Control | Taxation--Inheritance
HB 325 67-0 (1981)
Author: Geistweidt, GeraldSponsor: Farabee, Ray
Relating to the imposition of the state inheritance tax and the state generation skipping transfer tax.
House: Ways & Means Senate: Finance
Effective on . . . . . . . . . . . . . . .
| Taxation--Inheritance
HB 397 67-0 (1981)
Author: Patterson, Pete
Relating to the taxation of family business property under the state inheritance tax.
House: Ways & Means
Coauthor authorized
| Taxation--Inheritance
HB 637 67-0 (1981)
Author: Davis, Bob
Relating to additional inheritance tax and the federal tax credit.
House: Ways & Means Senate: Finance
Referred to Committee on Finance
| Taxation--Inheritance
HB 2182 67-0 (1981)
Author: Geistweidt, Gerald
Relating to the collection, administration, and enforcement of the state inheritance tax.
House: Ways & Means
Referred to Committee on Ways & Means
| Taxation--Inheritance
SB 117 67-0 (1981)
Author: Farabee, Ray
Relating to the imposition of the state inheritance tax and the state generation-skipping transfer tax.
Senate: Finance
Referred to Committee on Finance
| Taxation--Inheritance
SB 194 67-0 (1981)
Author: Farabee, Ray
Relating to the additional inheritance tax, the federal tax credit and the inclusion of the value of property transferred within a certain period before a person's death in the gross estate for inheritance tax purposes.
Senate: Finance
Reported from committee favorably without amendments
| Taxation--Inheritance
SB 842 67-0 (1981)
Author: Mengden, Walter
Relating to the taxation of spouses of decedents.
Senate: Finance
Referred to Committee on Finance
| Taxation--Inheritance
HB 120 67-1 (1981)
Author: Geistweidt, GeraldSponsor: Farabee, Ray
Relating to the administration, enforcement, and collection of state inheritance and generation-skipping transfer taxes and the examination of property of a decedent's estates.
House: Ways & Means Senate: Finance
Effective immediately
| Taxation--Inheritance
HB 385 66-0 (1979)
Author: Fox, Milton E.
Relating to the rate of the state inheritance tax.
House: Ways & Means
Considered by subcommittee in public hearing
| Taxation--Inheritance
HB 806 66-0 (1979)
Author: Nowlin, JamesSponsor: Traeger, John
Relating to the exemption of certain military pay and allowances from the inheritance tax.
House: Ways & Means Senate: Finance
Effective immediately
| Military & Veterans | Taxation--Inheritance
HB 920 66-0 (1979)
Author: Schlueter, Stan
Relating to exemptions from the inheritance tax for spouses of decedents.
House: Ways & Means
Considered by subcommittee in public hearing
| Taxation--Inheritance
HB 1996 66-0 (1979)
Author: Coleman, Ronald
Relating to the exemption from the inheritance tax for certain benefits to survivors of governmental employees.
House: Ways & Means
Considered by committee in public hearing
| State Employees | Taxation--Inheritance
HCR 3 66-0 (1979)
Author: Grant, Ben Z.
Memorializing Congress about slow IRS processing of estate returns.
House: Ways & Means Senate: State Affairs
Referred to Committee on State Affairs
| INTERNAL REVENUE SERVICE | Resolutions--Memorializing Congress | Taxation--Inheritance
SB 23 66-0 (1979)
Author: Mengden, Walter
Relating to exemptions from the inheritance tax for spouses of decedents.
Senate: Finance
Referred to subcommittee
| Taxation--Inheritance
SB 454 66-0 (1979)
Author: Ogg, Jack
Relating to an exemption from the basic inheritance tax of certain amounts passing to or for the benefit of orphans.
House: Ways & Means Senate: Finance
Referred to Committee on Ways & Means
| Taxation--Inheritance
SB 624 66-0 (1979)
Author: Short, E.L.
Relating to an exemption from inheritance tax for certain benefits to survivors of governmental employees.
Senate: Finance
Referred to Committee on Finance
| Retirement Systems--State Employees | Taxation--Inheritance
HB 1 65-0 (1977)
Author: Wyatt, Jr., JoeSponsor: Hance, Kent
Relating to the reduction of and exemption and exclusion from various state taxes.
House: Ways & Means Senate: Finance
Votes recorded
| Taxation--Inheritance | Taxation--Sales | Utilities--Electric | Utilities--Natural Gas
HB 7 65-0 (1977)
Author: Head, Fred
Relating to state inheritance taxes; adjusting the inheritance tax brackets.
House: Ways & Means
Referred to subcommittee
| Taxation--Inheritance
HB 27 65-0 (1977)
Author: Von Dohlen, Tim
Relating exemption from the inheritance tax for spouses and children of decedents.
House: Ways & Means
Referred to subcommittee
| Taxation--Inheritance
HB 256 65-0 (1977)
Author: Hollowell, Bill
Relating to the inheritance tax owed by Class A estates.
House: Ways & Means
Referred to subcommittee
| Taxation--Inheritance
HB 752 65-0 (1977)
Author: Donaldson, Jerry "Nub"
Relating to the inheritance tax rates for certain persons.
House: Ways & Means
Referred to subcommittee
| Taxation--Inheritance
HB 787 65-0 (1977)
Author: Laney, James
Relating to the inheritance tax rates for certain persons.
House: Ways & Means
Referred to subcommittee
| Taxation--Inheritance
HB 1063 65-0 (1977)
Author: Evans, Charles
Relating to the estate tax exemption for certain annuities and individual retirement acocunts from exempted under federal law.
House: Ways & Means
Considered by subcommittee in public hearing
| Taxation--Inheritance
SB 193 65-0 (1977)
Author: Schwartz, A.R. "Babe"Sponsor: Evans, Charles
Relating to the exemption from inheritance taxes of community property interests in annuities and individual retirement accounts exempt from federal estate taxes.
House: Ways & Means Senate: Finance
90 Day Bill
| Insurance--Life & Annuities | Taxation--Inheritance
SB 256 65-0 (1977)
Author: Parker, Carl
Relating to inheritance tax rates for certain persons.
Senate: Finance
Referred to Committee on Finance
| Taxation--Inheritance
SB 364 65-0 (1977)
Author: Ogg, Jack
Relating to inheritance tax exemptions.
House: Ways & Means Senate: Finance
Referred to Committee on Ways & Means
| Taxation--Inheritance
SB 504 65-0 (1977)
Author: Mengden, Walter
Relating to exemptions from the inheritance tax for spouses of decedents.
Senate: Finance
Referred to Committee on Finance
| Taxation--Inheritance
HB 1 65-2 (1978)
Author: Wyatt, Jr., JoeSponsor: Hance, Kent
Relating to exemptions from the state inheritance tax for certain Class A beneficiaries and providing for certain exempt transfers; relating to the taxation or exemption from taxation of the receipts from the sale, production, distribution, lease or rental of, and the storage, use, or other consumption of gas and electricity for residential uses under state and local sales and use taxes.
House: Ways & Means Senate: Finance
Signed by the Governor
| Taxation--Inheritance | Taxation--Sales | Taxation--State | Utilities--Electric | Utilities--Natural Gas
HB 2 65-2 (1978)
Author: Head, Fred
Relating to inheritance taxes.
House: Ways & Means
Considered by committee in public hearing
| Taxation--Inheritance
HB 11 65-2 (1978)
Author: Orr, Fred
Relating to repeal of the state inheritance tax.
House: Ways & Means
Referred to Committee on Ways and Means
| Taxation--Inheritance
HB 14 65-2 (1978)
Author: Lewis, Gibson
Relating to exemptions from the state inheritance tax for certain Class A beneficiaries.
House: Ways & Means
Referred to Committee on Ways and Means
| Taxation--Inheritance
HB 16 65-2 (1978)
Author: Kubiak, Dan
Relating to exemptions from the state inheritance tax for certain Class A beneficiaries.
House: Ways & Means
Referred to Committee on Ways and Means
| Taxation--Inheritance
HB 32 65-2 (1978)
Author: Hollowell, Bill
Relating to the inheritance tax owed by Class A estates.
House: Ways & Means
Referred to Committee on Ways and Means
| Taxation--Inheritance
SB 2 65-2 (1978)
Author: Hance, Kent
Relating to exemptions from the state inheritance tax for certain Class A beneficiaries.
House: Ways & Means Senate: Finance
Referred to Committee on Ways and Means
| Taxation--Inheritance
SB 3 65-2 (1978)
Author: Ogg, Jack
Relating to inheritance tax exemptions.
Senate: Finance
Considered by committee in public hearing
| Taxation--Inheritance
SCR 13 65-2 (1978)
Author: Hance, KentSponsor: Wyatt, Jr., Joe
Authorizing certain changes to be made in HB1 by conferees.
Signed by Governor
| Resolutions--Conf. Comm. Reports | Taxation--Inheritance | Taxation--Sales | Taxation--State
HB 483 64-0 (1975)
Author: Hollowell, Bill
Relating to the inheritance tax owed by Class A estates.
House: Revenue & Taxation
Referred to subcommittee
| Taxation--Inheritance
HB 883 64-0 (1975)
Author: Uher, D.R.
Relating to increasing the amount of proceeds of insurance benefits exempted from inheritance taxes; adjusting the inheritance tax brackets.
House: Revenue & Taxation
Referred to subcommittee
| Insurance--General | Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 630 62-0 (1971)
Author: Harding, Forrest A.Sponsor: Moore, W.T. "Bill"
Relating to making the inheritance tax applicable to certain property held in joint tenancy with right of survivorship.
| Taxation--Inheritance
HB 638 62-0 (1971)
Author: Harding, Forrest A.Sponsor: Moore, W.T. "Bill"
Relating to amending the inheritance tax law to change the time for the presumption that a gift is made in contemplation of death, etc.
| Taxation--Inheritance
SB 871 62-0 (1971)
Author: Hightower, Jack
Relating to eliminating the penalty for late filing of the preliminary inheritance tax report
| Taxation--Inheritance
SB 627 61-0 (1969)
Author: Christie, Joe William
Relating to eliminating present uncertainty in the federal estate tax by providing for equitable apportionment of the tax among the residuary legatees of a decedent's will and the beneficiaries of non-probate estate and establishing an understandable and workable formula by which apportionment is effected.
| Taxation--Inheritance
HB 474 60-0 (1967)
Author: Jones, Grant
Relating to deductions under the inheritance tax laws.
| Taxation--Inheritance
HB 518 60-0 (1967)
Author: Heatly, W.S. "Bill"
Relating to amending certain statute relating to Inheritance Taxes.
| Taxation--Inheritance
SB 47 60-0 (1967)
Author: Hardeman, Dorsey B.
Relating to amending certain statutes relating to Inheritance Taxes.
| Taxation--Inheritance
SB 527 60-0 (1967)
Author: Herring, Charles
Relating to amending certain statutes so as to provide that the inheritance tax lien shall not attach to stock in a corporation incorporated and existing under the laws of the State of Texas that is owned by a non-resident decedent or his estate, and that such stock may be transferred without obtaining an authorization for transfer and release of lien from the Comptroller of Public Accounts.
| Corporations & Associations | Taxation--Inheritance
SB 528 60-0 (1967)
Author: Herring, Charles
Relating to amending certain statutes by exempting from the Texas Inheritance Tax the value of an annuity or other payment received by a named beneficiary which qualifies for exemption from the Federal Estate Tax.
| Taxation--Inheritance
HB 1022 59-0 (1965)
Author: Heatly, W.S. "Bill"
Relating to raising revenues from various sources to support the operations of the State of Texas.
| Taxation--Cigarette | Taxation--Inheritance
HB 1182 59-0 (1965)
Author: Atwell, Ben
Relating to payment and administration of the Inheritance Tax.
| Taxation--Inheritance
HCR 151 59-0 (1965)
Author: Atwell, Ben
Suspending the Joint Rules to consider H. B. No. 1182.
| Resolutions--Administration | Taxation--Inheritance
HB 57 58-0 (1963)
Author: Crews, David William | et. al.
Relating to providing an exemption of property passing to or for the use of any religious, educational, or charitable organization, if the laws of the jurisdiction under which such organization is organized or is operating provide an exemption from death tax.
| Charitable & Nonprofit Organizations | Taxation--Inheritance
HB 126 58-0 (1963)
Author: Adams, J. Collier
Relating to revising Statutes levying the inheritance tax and additional inheritance tax; providing for an effective date.
| Taxation--Inheritance
HB 958 58-0 (1963)
Author: Morgan, Richard L. "Dick"
Relating to revising the provisions of the inheritance tax and the additional inheritance tax; providing an effective date.
| Taxation--Inheritance
SB 29 58-0 (1963)
Author: Aikin, Jr., A.M.
Relating to providing an exemption of property passing to or for the use of any religious, educational, or charitable organization, if the laws of the jurisdiction under which such organization is organized or is operating provide an exemption from death tax of any character with respect to property passing (1) to or for the use of any such organization, or (2) to or for the use of any such organization organized or operating within the State of Texas, or (3) to or for the use of any such organization organized or operating within any other jurisdiction which grants a reciprocal exemption.
| Charitable & Nonprofit Organizations | Religion | Taxation--Inheritance
SB 436 58-0 (1963)
Author: Parkhouse, George M.
Relating to certain exemptions from the inheritance tax applicable to certain non-residents.
| Taxation--Inheritance
HB 46 57-0 (1961)
Author: Adams, J. Collier
Relating to amending a certain Act revising statutes levying the inheritance tax and the additional inheritance tax; providing for the Comptroller to have full authority and responsibility for administration of the inheritance tax and the additional inheritance tax.
| Taxation--Inheritance
HB 557 57-0 (1961)
Author: Harding, Forrest A.
Relating to amending a certain Article of the Revised Civil Statutes including a brother or sister or a direct lineal descendent of a brother or sister of a deceased wife or husband of the decedent within Class C for inheritance tax purposes.
| Taxation--Inheritance
HB 23 57-1 (1961)
Author: Adams, J. Collier
Relating to amending a certain Act revising statutes levying the inheritance tax and the additional inheritance tax; providing fro the Comptroller to have full authority and responsibility for administration of the inheritance tax and the additional inheritance tax; providing for the filing of returns and penalties for failure to file; providing for an effective date.
| Taxation--Inheritance
HB 28 57-1 (1961)
Author: Andrews, Thomas M. "Tom"
Relating to amending a certain Statute to raise revenue for the State of Texas by imposing a retail sales and use tax covering the sale and use of tangible personal property and the rendition of professional and personal services to persons or to the property of persons, providing for the administration and enforcement of such tax; fixing the time when an estate shall escheat to the State and authorize the Attorney General to utilize the bill of discovery process in escheat proceedings; imposing a tax on the occupation of transporting natural gas by pipeline, providing for the administration and enforcement of such tax; providing an effective date.
| Oil & Gas | RETAIL SALES & USE TAX | Taxation--Inheritance | Taxation--Occupation Tax | Taxation--Sales
HB 431 56-0 (1959)
Author: Wilson, J. Edgar
Relating to amending certain statues by broadening and specifically setting out exemptions from the inheritance tax on foreign bequests; providing for application to persons dying before the effective date under given conditions.
| Taxation--Inheritance
SB 131 56-0 (1959)
Author: Hazlewood, Grady
Relating to amending certain statutes broadening and specifically setting out exemptions from the inheritance tax on foreign bequests.
| Taxation--Inheritance
SB 344 56-0 (1959)
Author: Parkhouse, George M.
Relating to amending certain statutes by broadening and specifically setting out exemptions from the inheritance tax on certain foreign bequests; providing for application to persons dying before the effective date under given conditions.
| Taxation--Inheritance
HB 8 56-2 (1959)
Author: Roberts, Wesley Brownlee
Relating to providing additional revenue for the support of State government.
| COMPTROLLER OF PUBLIC ACCOUNTS | State Finances--Management & Control | Taxation--Cigarette | Taxation--Franchise | Taxation--Inheritance | Taxation--Motor Fuels | Taxation--Occupation Tax | Taxation--Sales | Taxation--State
HB 18 56-2 (1959)
Author: Seeligson, Frates Slick
Relating to the revision of the oil production tax, the natural gas production tax, sulfur tax, motor vehicle sales tax, gasoline tax, tax on express companies, telegraph companies and others.
| Taxation--Alcoholic Beverages | Taxation--Cigarette | Taxation--Franchise | Taxation--Inheritance | Taxation--Motor Fuels | Taxation--Occupation Tax | Taxation--Sales | Taxation--State
HB 9 56-3 (1959)
Author: Roberts, Wesley Brownlee
Relating to revising certain statutes and certain other laws relating to taxation.
| Taxation--Cigarette | Taxation--Franchise | Taxation--General | Taxation--Inheritance | Taxation--Motor Fuels | Taxation--Occupation Tax | Taxation--Sales
HB 10 56-3 (1959)
Author: Roberts, Wesley Brownlee
Relating to levying certain new taxes and increasing certain existing taxes for the support of the State government.
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Cigarette | Taxation--Franchise | Taxation--Hotel, Motel Occupancy | Taxation--Inheritance | Taxation--Motor Fuels | Taxation--Occupation Tax | Taxation--Sales | Taxation--State
HB 17 56-3 (1959)
Author: Seeligson, Frates Slick
Relating to revising and rearranging certain statutes of the Taxation Code.
| Statutory Revision | Taxation--Cigarette | Taxation--Franchise | Taxation--General | Taxation--Inheritance | Taxation--Motor Fuels | Taxation--Occupation Tax | Taxation--Sales | Taxation--State
HB 863 55-0 (1957)
Author: Pressler, III, Herman Paul
Relating to amending certain Statutes to more clearly define the application of said article as regards the decedents in respect to which the same shall apply.
| Taxation--Inheritance | Taxation--State
HB 937 54-0 (1955)
Author: Smith, Max Carlton
Relating to authorizing the Attorney General to employ private attorneys on a contingent fee basis for the purpose of collecting inheritance taxes in certain cases; providing a method for the payment of said fees; allocating said taxes.
| ATTORNEY GENERAL | Lawyers | Taxation--Inheritance
SB 266 54-0 (1955)
Author: Kazen, Jr., Abraham "Chick"
Relating to amending certain Statutes so as to provide that the religious, educational, or charitable organization included in the exemption under said Article may be incorporated, unincorporated, or in trust form, so as to include in the exemption such of the property passing to or for the use of the United States or such organization as is irrevocably committed for use within the State of Texas or which is transferred to a religious, educational or charitable organization for use exclusively within the State of Texas.inheritance taxes on foreign bequest for exclusive use within this State; repealing conflicting laws and parts of laws.
| Taxation--Inheritance
SB 451 54-0 (1955)
Author: Willis, Doyle
Relating to making an appropriation to pay the claim of the Estate of Dora M. Logan, Deceased, for overpayment of inheritance tax.
| State Finances--Appropriations | SUITS AGAINST THE STATE | Taxation--Inheritance
HB 2 53-1 (1954)
Author: Buchanan, Dexter Harold "Buck"
Relating to revising and arranging certain statutes of this State relating to taxation into a new title of the Revised Civil Statutes of Texas to be known as "Title 122A, Taxation--General".
| Statutory Revision | Taxation--Alcoholic Beverages | Taxation--Cigarette | Taxation--Franchise | Taxation--General | Taxation--Inheritance | Taxation--Motor Fuels | Taxation--Occupation Tax | Taxation--Sales | Taxation--State
HB 26 53-1 (1954)
Author: Fisk, Jack Gordon
Relating to revising and arranging certain statutes of this State relating to taxation into a new title to be known as "Title 122A, Taxation -- General"; reducing the rate of all taxes included in Title 122A by ten per cent (10%) except the Poll Tax.
| Statutory Revision | Taxation--Alcoholic Beverages | Taxation--Cigarette | Taxation--Franchise | Taxation--General | Taxation--Inheritance | Taxation--Motor Fuels | Taxation--Occupation Tax | Taxation--Sales | Taxation--State
SB 12 53-1 (1954)
Author: Ashley, Sr., Carlos C.
Relating to amending certain Statutes by providing methods and means by which it can be determined whether bequests, devises and gifts left to religious, educational or charitable organizations are to be used within the State of Texas, in order to determine whether such bequests, devises and gifts are subject to inheritance taxes; providing for the collection of the tax on any such bequest, devise or gift in instances where such is not used in Texas.
| Charitable & Nonprofit Organizations | Taxation--Inheritance
HB 859 50-0 (1947)
Author: Miller, Jr., William Andrew
Relating to providing for the apportionment of Federal Estate Tax in those cases where the tax is measured in part by the interest of the surviving spouse in community property.
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 877 50-0 (1947)
Author: Gilmer, Claud Henry | et. al.
Relating to providing for the apportionment of federal estate tax in those cases where the tax is measured in part by the interest of the surviving spouse in community property.
| Probate--Wills & Admin of Estates | Taxation--Inheritance
SB 426 50-0 (1947)
Author: Kelly, Keith F.
Relating to providing for the apportionment of Federal Estate Tax in those cases where the tax is measured in part by the interest of the surviving spouse in community properly.
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 175 49-0 (1945)
Author: Isaacks, Samuel Jackson "Sam"
Relating to amending certain Statutes so as to exempt from inheritance tax of the intangible personal property of a non-resident under certain conditions.
| Property Interests--Personal Property | Taxation--Inheritance
SB 132 49-0 (1945)
Author: Brown, Buster
Relating to amending certain Statutes by requiring and directing that all taxes received and/or due under this law by any executor, administrator, or trustee shall be paid by him to the State Treasury.
| Taxation--Inheritance | Taxation--Property-Assessment & Collection
SB 141 49-0 (1945)
Author: Vick, Kyle A.
Relating to making an appropriation of One Hundred Three Dollars and Twenty Cents ($103.20) out of any moneys in the State Treasury not otherwise appropriated, for refund in over-payment of Inheritance Tax paid in connection with the estate of Mrs. Ida B. Arbuckle by Agnes A. Wright, her daughter.
| State Finances--Appropriations | Taxation--Inheritance
SB 142 49-0 (1945)
Author: Vick, Kyle A.
Relating to making an appropriation of $160.04 out of any moneys in the State Treasury not otherwise appropriated, for refund on inheritance tax paid by the Kate Lattimore Spencer Estate.
| State Finances--Appropriations | Taxation--Inheritance
SB 178 49-0 (1945)
Author: Ramsey, Ben
Relating to amending statute so as to exempt from inheritance tax the intangible personal property of a non-resident who was at the time of his death a resident of a state or territory of the United States which did not impose a transfer or inheritance tax of any character in respect to intangible personal property of residents of this state, or whose laws contain a reciprocal provision under which non-residents were exempt from such transfer or inheritance tax on such intangible personal property, provided the state or territory of the residence of such non-resident allowed a similar exemption to residents of the state or territory of the residence of such decedent.
| Taxation--Inheritance
HB 990 46-0 (1939)
Author: King, Delmar L.
Relating to amending a certain Article of the 1925 Revised Civil Statutes; defining transfers in contemplation of death and providing a tax; more clearly defining deductions permissible for inheritance tax purposes; assessing the costs to the estate; providing for notice of appraisement to the Comptroller and fixing a penalty for violation.
| Taxation--Inheritance
HB 682 44-0 (1935)
Author: Hankamer, Harold Monroe | et. al.
Relating to amending a certain Article of the 1925 Revised Civil Statutes; payment of inheritance tax, by adding to the class exempted and taxes under Class "A" therein, stepchildren of the decedent, and their direct descendants and the direct descendants of adopted children, and by providing that such classification shall apply in the case of persons now deceased and whose estates have not been appraised for inheritance tax at the time of the passage of this Act.
| Taxation--Inheritance
HB 741 42-0 (1931)
Author: Petsch, Alfred P.C.
Relating to inheritance taxes by providing that property passing to or for the use of persons not related to a decedent shall be subject to the payment of inheritance taxes.
| Taxation--Inheritance
HB 12 41-0 (1929)
Author: Hopkins, Welly Kennon
Relating to amending a certain Statute exempting estates from Inheritance Taxes have been levied within five years from date of second passage of said estates.
House: Revenue & Taxation
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 87 41-0 (1929)
Author: McGill, Joseph
Relating to amending a certain Statute so as to exempt from inheritance tax intangible personal property of a non-resident who was, at the time of his death, a resident of a State or Territory of the United States or of a foreign country which did not impose a transfer or inheritance tax of any character in respect of intangible personal property of residents in this State.
House: Revenue & Taxation
| Taxation--Inheritance
SB 167 41-0 (1929)
Author: Stevenson, James W.
Relating to amending Article 7117, Chapter 5, Title 122 of the Revised Civil Statutes, providing that the tax imposed by said Chapter shall not apply to the personal property of non-residents of this State.
| Property Interests--Personal Property | Taxation--Inheritance
HB 61 41-1 (1929)
Author: McGill, Joseph | et. al.
Relating to amending a certain Statute, relating to inheritance tax exemptions.
| Taxation--Inheritance
HB 125 40-0 (1927)
Author: Harman, William Murdock
Relating to making disposition of the money received from the inheritance tax.
| Taxation--Inheritance
SB 60 40-0 (1927)
Author: Holbrook, Thomas Jefferson
Relating to exempting from the inheritance tax provided for in said chapter bequests, devises, gifts, grants, conveyances and transfers of any kind or character whatsoever passing to or for the use of religious, educational or charitable organizations or institutions located within this State, to be used within this State.
| Taxation--Inheritance
SB 210 40-0 (1927)
Author: Witt, Edgar E.
Relating to providing that no property or any interest therein shall be subjected to any further inheritance tax as provided in Chapter 5 of Title 122 of the Revised Civil Statutes of 1925 within five years after such property has become subjected to such tax.
| Taxation--Inheritance
SB 254 40-0 (1927)
Author: Floyd, Charles Richard
Relating to relieving the Board of Regents of the University of Texas, and the executor, devisees and estate of W.J. McDonald, deceased, from the payment of and liability for inheritance taxes with respect to the W.J. McDonald Observatory Fund bequeathed by the will of said McDonald to such regents as trustees.
| Taxation--Inheritance | UNIVERSITY OF TEXAS AT AUSTIN
SB 84 40-1 (1927)
Author: Witt, Edgar E.
Relating to providing that no property or any interest therein shall be subjected to any further inheritance tax as provided in Chapter 5 of Title 122 of the Revised Civil Statutes of 1925 within five years after such property has become subjected to such tax.
| Taxation--Inheritance
SB 272 39-0 (1925)
Author: Holbrook, Thomas Jefferson
Relating to amending certain statute so as to exempt from the inheritance tax therein provided bequests and devices passing to public charities.
Senate: Civil Jurisprudence
| Charitable & Nonprofit Organizations | Taxation--Inheritance
SB 271 39-1 (1926)
Author: Holbrook, Thomas Jefferson
Relating to relieving the Sealy and Smith Foundation for the John Sealy Hospital, the estate of John Sealy, and the legatees in and under his will, from payment of inheritance taxes.
Senate: Civil Jurisprudence
| GALVESTON, CITY OF | Hospitals | Taxation--Inheritance
HB 36 38-0 (1923)
Author: Melson, John McCullough
Relating to providing for the assessment of taxes on the transfer of property by will or by the intestate laws of the State of Texas.
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 219 38-0 (1923)
Author: Smith, John T.
Relating to levying an inheritance or transfer tax on property passing by will or by descent or by grant or gift, taking effect on the death of the grantor or donor.
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 393 38-0 (1923)
Author: Smith, John T.
Relating to levying an inheritance tax or transfer tax and for the assessment thereof of an inheritance tax on all property passing by will or by descent, grant or gift under the intestate laws of the State of Texas or by transfer, contemplation of death, and providing for the collection of such taxes.
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 10 38-2 (1923)
Author: Smith, John T.
Relating to taxing property passing by will or by descent or by grant or gift taking effect on the death of the grantor or donor; providing for the collection of such tax, and repealing certain Articles of Revised Civil Statutes of Texas, 1911.
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 14 38-2 (1923)
Author: Smith, John T.
Relating to providing for the collection of delinquent occupation, franchise, inheritance and insolvent taxes, and other money due the state, and providing a means for collecting such taxes.
| Taxation--Inheritance | Taxation--Occupation Tax | Taxation--State
HB 19 38-2 (1923)
Author: Melson, John McCullough | et. al.
Relating to taxing property passing by will or by descent or by grant of gift taking effect on the death of the grantor or donor; providing for the collection of such tax, and repealing certain statutes.
| Probate--Wills & Admin of Estates | Taxation--Inheritance
HB 3 37-0 (1921)
Author: Smith, John T.
Relating to a certain Act regarding the collection of an inheritance tax on property subject to the jurisdiction of the laws of the State.
| Taxation--Inheritance | Taxation--Property-Assessment & Collection
HB 170 37-0 (1921)
Author: Henderson, Peter G.
Relating to a certain Act regarding the collection of inheritance taxes.
| Taxation--Inheritance
HB 20 37-1 (1921)
Author: Smith, John T.
Relating to providing for collection of inheritance tax.
| Taxation--Inheritance
HB 212 36-0 (1919)
Author: Teer, Claude Duval
Relating to amending certain statutes so as to authorize and require the tax assessor, county judge, county attorney and tax collector to enforce the collection of inheritance taxes as now provided by law, and fixing their fees therefor, and also providing for the payment of one-half of such tax into the county treasury, same to be placed to the credit of the road and bridge funds of said county, and the other one-half thereof into the State Treasury, after the deduction of the fees of the tax assessor, county judge, county attorney, and tax collector, as provided by this Act.
| Taxation--Inheritance
SB 94 36-0 (1919)
Author: Caldwell, Walter Douglass
Relating to amending certain civil statutes so as to authorize the County Judge and the County Attorney to enforce the collection of inheritance taxes, and providing their fee therefor.
| Courts--County & Statutory | Taxation--Inheritance
SB 254 36-0 (1919)
Author: Hopkins, Sr., George Milton
Relating to amending certain statute so as to provide for the collection of inheritance taxes, fixing compensation therefor.
Senate: Civil Jurisprudence
| Courts--Prosecuting Attorneys | Taxation--Inheritance
SB 312 36-0 (1919)
Author: Hopkins, Sr., George Milton
Relating to amending certain statute so as to further provide for the collection of inheritance taxes, the making of reports concerning estates subject to taxation, the fixing of penalties, prescribing duties and fixing compensation of District and County Attorneys and County Judges.
Senate: Civil Jurisprudence
| Taxation--Inheritance
HB 171 35-0 (1917)
Author: Bagby, William T. "Lion of Lavaca"
Relating to making it the duty of the county attorney or district attorney to institute suit for the collection of inheritance taxes.
| Courts--Prosecuting Attorneys | Taxation--Inheritance
HB 380 35-0 (1917)
Author: Boner, Charles Wilbur | et. al.
Relating to authorizing the Comptroller to appoint and contract with persons to collect inheritance taxes.
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Inheritance
SB 184 35-0 (1917)
Author: Lattimore, Offa Shivers
Relating to authorizing the Comptroller to appoint and contract with persons to collect inheritance taxes.
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Inheritance
HB 39 34-1 (1915)
Author: Beason, Augustine L. | et. al.
Relating to amending a certain Statute providing for the employment by the Comptroller and the State Revenue agent of a suitable person or persons to look after, sue for and collect taxes; providing for the duties of the county judge in relation to the collection of taxes.
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Inheritance
SB 32 34-1 (1915)
Author: Lattimore, Offa Shivers
Relating to amending a certain Statute authorizing the Comptroller to appoint and contract with persons to collect inheritance taxes.
| COMPTROLLER OF PUBLIC ACCOUNTS | Taxation--Inheritance
