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79R782 DAK-D

By:  Merritt                                                      H.B. No. 2113


A BILL TO BE ENTITLED
AN ACT
relating to the repeal of the state inheritance tax. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 211, Tax Code, is repealed. SECTION 2. The repeal of Chapter 211, Tax Code, by this Act does not affect taxes imposed on the estate of a decedent who died before the effective date of this Act, and the law in effect before the effective date of this Act is continued in effect for purposes of the liability for and collection of those taxes. SECTION 3. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2005.