2021 Tennessee Code
Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
§ 67-8-423. Liability of Executors, Administrators and Trustees. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

Executors, administrators and trustees shall be liable for all taxes payable on the estate, together with any interest or penalties provided in this part, until the same shall have been paid; provided, that in no case shall such executor, administrator or trustee be liable for a greater amount than was actually received by the executor, administrator or trustee.

Structure 2021 Tennessee Code