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.]
§ 67-8-117. Estate and Inheritance Taxes Unimpaired. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws.

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Structure 2021 Tennessee Code

2021 Tennessee Code

Title 67 - Taxes and Licenses

Chapter 8 - Transfer Taxes

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.]

§ 67-8-106. Tax Rates. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

§ 67-8-109. Records and Forms. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

§ 67-8-111. Payment Deadline. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

§ 67-8-113. Distress Warrant. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]