2021 Tennessee Code
Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See
§ 67-8-118.]
§ 67-8-102. Classification of Donees.
[Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See
§ 67-8-118.]
The following named donees shall be included in: