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This part does not apply to any transfer by gift made on or after January 1, 2012.
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.]
§ 67-8-114. [reserved.]
§ 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.]
§ 67-8-118. Applicability