Texas Estates Code Chapter 201, Subchapter C: Distribution to Heirs

Subchapter C of Chapter 201 governs how intestate shares are divided among heirs once entitlement has been determined.

Unlike Subchapter A, which identifies who inherits, Subchapter C supplies the mechanics of distribution—how shares are calculated, adjusted, and allocated among members of the same class.

What Subchapter C Does (and Does Not Do)

What it does:

• Defines how shares are divided among descendants and other heirs;
• Specifies the method for dividing shares among descendants where representation is involved; and
• Addresses distribution rules that affect share size or allocation.

What it does not do:

• Determine who qualifies as an heir;
• Resolve parent-child status questions; or
• Override the priority rules set out in Subchapter A.

Those issues are addressed elsewhere in Chapter 201.

When Subchapter C Applies

Subchapter C applies only after you have determined:

1. that the decedent died intestate;
2. which statute in Subchapter A governs the property at issue; and
3. which class of heirs is entitled to take.

Only then do the rules in this subchapter control how the estate is divided.

Sections in Subchapter C

The following statutes make up Subchapter C, with links to the corresponding discussions on this site:

• Section 201.101 — Per Capita with Representation
  Governs how shares are divided among descendants when multiple generations are involved.
• Section 201.102 — No Distinction Based on Property’s Source
  Clarifies that intestate distribution does not depend on the historical source of the property.
• Section 201.103 — Treatment of Intestate’s Estate
  Provides how the intestate’s estate is treated for distribution purposes.

Reading Subchapter C Correctly

A common error is to treat distribution rules as determining entitlement. Subchapter C assumes that entitlement has already been resolved and focuses exclusively on allocation among takers.

Proper intestacy analysis therefore requires a two-step approach:

1. Identify the heirs under Subchapter A (as modified by Subchapter B, if applicable); and
2. Apply Subchapter C to determine the size and distribution of each heir’s share.