ESTATES CODE

TITLE 2.  ESTATES OF DECEDENTS; DURABLE POWERS OF ATTORNEY

SUBTITLE L.  PAYMENT OF ESTATES INTO TREASURY

CHAPTER 551.  PAYMENT OF CERTAIN ESTATES TO STATE

SUBCHAPTER A.  PAYMENT OF CERTAIN FUNDS TO STATE

Sec. 551.001.  PAYMENT OF CERTAIN SHARES OF ESTATE TO STATE.  (a)  The court, by written order, shall require the executor or administrator of an estate to pay to the comptroller as provided by this subchapter the share of that estate of a person entitled to that share who does not demand the share, including any portion deposited in an account in the court's registry under Section 362.011(c), from the executor or administrator within six months after the date of, as applicable:
(1)  a court order approving the report of the commissioners of partition made under Section 360.154; or
(2)  the settlement of the final account of the executor or administrator.
(b)  This section does not apply to the share of an estate to which a resident minor without a guardian is entitled.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by: 
Acts 2013, 83rd Leg., R.S., Ch. 1136 (H.B. 2912), Sec. 59, eff. January 1, 2014.

Sec. 551.002.  PAYMENT OF PORTION THAT IS IN MONEY.  The executor or administrator shall pay the portion of the share subject to Section 551.001 that is in money to the comptroller.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.

Sec. 551.003.  PAYMENT OF PORTION THAT IS NOT IN MONEY.  (a)  The court's order under Section 551.001 must require the executor or administrator to:
(1)  sell, on terms determined best by the court, the portion of a share subject to that section that is in property other than money; and
(2)  on collection of the proceeds of the sale, pay the proceeds to the comptroller.
(b)  Recovery of the proceeds of a sale under this section is governed by Subchapter B.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by: 
Acts 2019, 86th Leg., R.S., Ch. 267 (S.B. 1420), Sec. 1, eff. September 1, 2019.

Sec. 551.004.  COMPENSATION TO EXECUTOR OR ADMINISTRATOR.  The executor or administrator is entitled to reasonable compensation for services performed under Section 551.003.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.

Sec. 551.005.  COMPTROLLER INDISPENSABLE PARTY.  (a)  The comptroller is an indispensable party to a judicial or administrative proceeding concerning the disposition and handling of any share of an estate that is or may be payable to the comptroller under Section 551.001.
(b)  The clerk of a court that orders an executor or administrator to pay funds to the comptroller under Section 551.001 shall provide to the comptroller, by a qualified delivery method or e-mail, a certified copy of the court order not later than the fifth day after the date the order is issued.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by: 
Acts 2021, 87th Leg., R.S., Ch. 52 (H.B. 1514), Sec. 1, eff. May 18, 2021.
Acts 2023, 88th Leg., R.S., Ch. 205 (S.B. 1373), Sec. 47, eff. September 1, 2023.

Sec. 551.006.  COMPTROLLER'S RECEIPT.  (a)  An executor or administrator who pays to the comptroller under this subchapter any funds of the estate represented by the executor or administrator shall:
(1)  obtain from the comptroller a receipt for the payment, with official seal attached; and
(2)  file the receipt with the clerk of the court that orders the payment.
(b)  The court clerk shall record the comptroller's receipt in the judge's probate docket.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by: 
Acts 2011, 82nd Leg., R.S., Ch. 91 (S.B. 1303), Sec. 8.021, eff. January 1, 2014.

SUBCHAPTER B.  RECOVERY OF FUNDS PAID TO STATE

Sec. 551.051.  RECOVERY OF FUNDS.  If funds of an estate have been paid to the comptroller under this chapter, an heir or devisee or an assignee of an heir or devisee may recover the share of the funds to which the heir, devisee, or assignee is entitled by filing a claim with the comptroller in the manner provided by Chapter 74, Property Code, for property delivered to the comptroller under that chapter.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.
Amended by: 
Acts 2019, 86th Leg., R.S., Ch. 267 (S.B. 1420), Sec. 2, eff. September 1, 2019.

SUBCHAPTER C.  PENALTIES; ENFORCEMENT

Sec. 551.101.  LIABILITY OF COURT CLERK; PENALTY.  (a)  A court clerk who fails to timely comply with Section 551.005(b) is liable for a $100 penalty.
(b)  The penalty under Subsection (a) shall be recovered through an action brought in the name of this state, after personal service of citation, on the information of any resident.  Half of the penalty shall be paid to the informer and the other half to this state.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.

Sec. 551.102.  DAMAGES FOR FAILURE TO MAKE PAYMENTS.  (a)  An executor or administrator who fails to pay funds of an estate to the comptroller as required by an order under Section 551.001 on or before the 30th day after the date of the order is liable, after personal service of citation charging that failure and after proof of the failure, for damages.  The damages:
(1)  accrue at the rate of five percent of the amount of the funds per month for each month or fraction of a month after the 30th day after the date of the order that the executor or administrator fails to make the payment; and
(2)  must be paid to the comptroller out of the executor's or administrator's own estate.
(b)  Damages under this section may be recovered in any court of competent jurisdiction.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.

Sec. 551.103.  ENFORCEMENT OF PAYMENT AND DAMAGES; RECOVERY ON BOND.  (a)  The comptroller may apply in the name of this state to the court that issued an order for the payment of funds of an estate under this chapter to enforce the payment of:
(1)  funds the executor or administrator has failed to pay to the comptroller under the order; and
(2)  any damages that have accrued under Section 551.102.
(b)  The court shall enforce the payment under Subsection (a) in the manner prescribed for enforcement of other payment orders.
(c)  In addition to the action under Subsection (a), the comptroller may bring an action in the name of this state against the executor or administrator and the sureties on the executor's or administrator's bond for the recovery of the funds ordered to be paid and any accrued damages.  
(d)  The county attorney or criminal district attorney for the county, the district attorney for the district, or the attorney general, at the election of the comptroller and with the approval of the attorney general, shall represent the comptroller in all proceedings under this section, and shall also represent the interests of this state in all other matters arising under this code.
Added by Acts 2009, 81st Leg., R.S., Ch. 680 (H.B. 2502), Sec. 1, eff. January 1, 2014.