2021 Tennessee Code
Chapter 8 - Transfer Taxes
Part 2 - Tennessee Estate Tax Law

§ 67-8-201. Short Title - This part shall be known and may be cited as...

§ 67-8-202. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-8-204. Tax Imposed - In addition to any inheritance, succession and/or estate tax or...

§ 67-8-205. Tax for Use of State - The tax imposed by this part is a tax exclusively...

§ 67-8-206. Tax Charged Upon Entire Estate — Affidavit - The Tennessee estate tax shall be charged upon the entire...

§ 67-8-207. Time for Payment - The Tennessee estate tax shall be payable at the same...

§ 67-8-209. Payment by Person Other Than Executor or Administrator — Reimbursement - If the Tennessee estate tax or any part thereof is...

§ 67-8-210. Commissioner to Pay Over Revenue - The commissioner of revenue shall account to the comptroller of...

§ 67-8-211. Rules and Regulations - The commissioner of revenue is empowered to make all necessary...

§ 67-8-214. [reserved.] - The commissioner may, in the commissioner's discretion, institute suit in...

§ 67-8-216. Assistants to Commissioner - The commissioner may employ necessary agents, representatives and assistants for...

§ 67-8-217. Violations — Penalties - It is a Class C misdemeanor for any executor to...