2021 Tennessee Code
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.] - The following named donees shall be included in:

§ 67-8-106. Tax Rates. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - CLASS A 1.4 percent on amounts from $10,000 to $25,000;...

§ 67-8-109. Records and Forms. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - The commissioner is empowered to prescribe such forms as may...

§ 67-8-111. Payment Deadline. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - The tax imposed by this part for any calendar year...

§ 67-8-113. Distress Warrant. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.] - The commissioner may issue a distress warrant for the collection...

§ 67-8-114. [reserved.] - If the tax imposed under this part is not paid...

§ 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...

§ 67-8-118. Applicability - This part does not apply to any transfer by gift...