It is a Class C misdemeanor for any executor to fail to file any affidavit or duplicate federal tax return or other instrument required by this part to be filed, or to pay the tax imposed by this part when payable hereunder, or to comply with and obey any rule or regulation promulgated by the commissioner of revenue for the enforcement of this part, or to make and file a false return or report or other instrument required to be made and filed under this part.
Structure 2021 Tennessee Code
Part 2 - Tennessee Estate Tax Law
§ 67-8-205. Tax for Use of State
§ 67-8-206. Tax Charged Upon Entire Estate — Affidavit
§ 67-8-209. Payment by Person Other Than Executor or Administrator — Reimbursement
§ 67-8-210. Commissioner to Pay Over Revenue
§ 67-8-211. Rules and Regulations