OFFICEOF THE ATTORNEY GENERALOFTEXAG
AUSTIN
Qouroc.ahaa
hnmRv- .-’
gondrabls
CIeor&eR. Sheppard
conptroller
or FublioAooountr
Austin,
Texas
lze: Applloatlon 0r Art1010 91e5,
Vernon’s Annotated Cl?11 Lmtutia;
to an lnhorltanoetar on an e,stato
of a demdentrho had modred e,
tsrablaestatefrom a prior deoodent
wlthln five yeam.
Thin fs in enaworto your opinionrequest vhloh
read6,lu pert; ee foll.iiwor
.-The olorlng of the above estate $or lnheritanao~
~ttugur sea 1~ now beioro this dep our blreati-
e reaohedthe point where other
gation Iii --Pt. la a 8lfSsreaoe
,oroplniog art0 allow- aroait r0r ropartyprmiou8ly
taxedea provldod by Chapter 9leB oi Phe Rsrised.ClTlt
Statuter:
"The deoeaoedLnherlt@d troa the lstati of Hannie P.
Eouaer,his nother, the aup of $49,814;64. The statutory
exemptionof $25,000.sea ell.owed in We oeeo,which.
alerte net taxable8uu oi $24,894.64. EdwardA. Eouaer,
tho eon, is novideoeesedend all of hi8 pxypertywe8
left to Me *ire.
Woke acd aoke, the kttornepsla Dallm~,~ropn!Ientiag
thisocbtete, her* ~1aLmeddoduotiormfor propertypreviously
taxed in the mm og @4,a94.64, but ,they are onabloet thlr
tlao t0 idontiry in db+a tii or this property. :
We km ‘iekyour e&loo In the $rope’r handllngat
this oleim. Are we %o eU.ow Ml oreditci‘!$34,894.64,
as a deductionfor property prevlowly~tarod,~or on w&et- .-.
eTerpropertymaking u9 the eboTe eaount that~th??are
able to identify,et the death Of thO.mOnla
“., .
BnorabloQborge11.Ghopperd,pago t
The lnhorltanootax law8 or Texee era oodlSle4in
lernon*e Annotated
Oi~ll Statutsea6 Artiolea9117 to 91&e,
Art1010
inClUSiTO. Ill7 proOorlboothe tax end roodo, In part,
e~ r0mm6:
-AlI property wlthln the jurl8dlotlon or thin atat8,
. . . nhlch shall pee6 lbaolutolyor in trust by will or
by the law6 or desosnt end dlatrlbutloaor thia or say
otherotate,or by deed, grant, oalo, or gift atadoor
lntendodto fake eiieotin poeaeaoionor onjopent eftor
the &oath of the grantoror donor, Ohall,upon pe8Oingto
or for the we of any poraon,oorporatlonI or eamolatlon,
be aubjeotto a tax. . . .*
Originallythorowe8 a0 proTi6lonin the InherItan
taxlaw or TexaspToTidir@for the type of d6duotion mentioned
lnyourlottor. HowovOr,ln 1929 the Forty-rlrmtZeglalaturo,
RegularSeaolon,OnaotOdHomo Bill Me. li%,uhloh ?0e64,'111
ihole,
as r0im~:
"An Act to aaond Art1010 712S,oi the Revised01~11 .
Statutesof 1925 60 a6 to efsm t 86tate6 upon whloh Inherb
t&no8Taxo,s~karo bean levied wPthln ilto yeara from date
or 6Ooondpasaa&sof~saldeOtato8,end doolerlngen emr-
gonoy*
Ve it eniotod .by the Logirlature ot tho Steto of Bxa6r
wwlzON 1: Phat hm0ie 912a or ,a0 Resrioodcivil
Statuteaof 1925 of the Gtato of TO-6 be end the 8ame la
hOm&iyamended60,es to h6rMitor r66d'u tollow6:
~%X%ielO~7liSt 'The only doduetloicr xmmI68Ibl6 under
thiolee are the debta-’ the ostato,tunoralexpOnoo6,
ildentto last lllnoea or doo6a8od. all ?edoral,
state and county and hl%iCiD~ :Taxes duo et tb the of
iaposeu~undor thi6-or 6ny px@P eot of tha L6glrlatur6
was .paldby the ortatoof the prior dooedenten6 ~~NirJr~: ?*~;I.
-;A
%
the amountor the ralue plabmd by the Comptroller~.,&iiC 1.'
propertyIn dstermlnlngtho~ralueor the gross oatato'or
ruoh‘prior deoodent. A full 6tetOmnt or the faote euthoriqk
1% deduotlonsmust be made 1x1duplloateunder oath by th6
oxebutor,edaitil6trator ,6r truatae,.eudone Oopy ~tllod4th
the CountyClerk ind tbn other 81th the Camptzollsr,@oiom -
.ny deduotiona~111 be ellowad.'
!?- 668
Honorable Goargo B. Sheppard, pego 8
'mc. 8. Orringto the reot that the preront sothod
or eooertelnlng fho emount or deductions ellowodI6 unfair
ami inoquitablo end pkaoor undue tax burden6 upon wtatoa
p666ing in rapit?6uooOs8lonerOetesan omorgonoyend em
islpOmtiT0 pub110 nOOO6oIty rOquIring the Noponolon 6i
the Conatltutionel Rulo that bill6 bo road in oech Qouso
on .throoaovoral 6ay8, and 6ald Rule Is hereby 8urpOndmd
and thi6 Act Ehdd teko liioot and be l6 toroo from end
titer It6 paaoego, *ladIt la 60 onaotodiv
Xoaoe Ml.1 180. 1%. eupzn, VW eaondod by Hou6o Bill
lo. 990, Aots 46th Leglaleturo,Qagularaoaalon,pega 646, end
make0 Arti 9l25 now reed es rOlhV6;
*Art1010 JlzS. PhO Otiy 4OduOtioB8 p6miI68Iblo
under thla Law ero the debt8 due by the eatato, fuaorul
oXpOMO6, erpeq&eslnoldentto the lest iibO66 of the
doooasod,ahloh till bo duo en6 unpaid et the the ei
death, all Bodoral,3tet8, Countr,and ~unIoIpal texea
due at tho time or the death or the deoodent, ettornoy*s
r000 aa Gourt oosto eoorulng ln oonnootIonwith tho
aasosalngend eolleatlng: of the tax88 proridodfor uedor
this Chapter,cad an Oaount lpuel to the tdlu0 of any
property ronsing l p er t 0r the ~ro66 aatato 6itu6tod
in the United State6r6oolrOdfrom eny perilon who Biti
vlthin live (5) pars @rIor ta the death or the Qeorbont,
thi6 roduotlon, hOVO+Or, to bo only in tho uaount or. tho
raluo of tho proporty upon ahich en Irihorltanclo tax was
aotusllrpaid and shall not laolud6any legal exOmptIon8
olelmedby end ,allovod the hoIr6 .P.tOgatOO#~o~ tho ostato
or the prior ~ecodont. A 0~3.1atateaont 0r rmd3 euthorlu-
lng d6dUOtiOUB mot bo made In duplloate uqdor oath by thQ
oxocutar,idminbtrator,or trwtab, end on0 copy filed
with the CountyClerk end the other with f* Comptrellar,
before eny dbduotlonswill b0 el16vad,g
we think It ir oloar that the amendment by Hous. Bill
80.990, #Up=, V66 iOr thO ptirpO60 Or tilOVi+ the ~dOdUOtiOn t0
inelude only th0 ectuel awant above the exaqtlon on whleh th0
lnherltanoo tu~hed pra*louslyb6On pald, In&bad ol alloving
thededuction to Inoludo both the legel oXo!WtIOnE Ma tho &mount
paid on when the property pa6608 to the d00oe6od. SO find n~thlns
in the oepaoa or body or Hou60 Bill Zfo.~99@,uhI#hIndloetor that
it we6 euaondodior aajr.othOr pUTp066m