2021 Tennessee Code
Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]
§ 67-8-309. Transfers by Operation of Law. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

Any transfer of property in any manner by operation of law upon the death of any person shall be deemed a transfer taxable under this part and part 4 of this chapter.

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Structure 2021 Tennessee Code

2021 Tennessee Code

Title 67 - Taxes and Licenses

Chapter 8 - Transfer Taxes

Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-301. Construction. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-302. Classification of Beneficiaries. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-304. Taxable Transfers Generally. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-307. Revocable Trusts. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-308. Transfers to Executors and Trustees. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-309. Transfers by Operation of Law. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-311. Estates Subject to Divestiture. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-313. Tax Computed on Aggregate Value of Transfers. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-314. Tax Rates. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-316. Exemptions. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

§ 67-8-318. Applicability of Part to Decedents Who Die in 2016 or Later