2021 Tennessee Code
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.] - This part and part 4 of this chapter shall in...

§ 67-8-302. Classification of Beneficiaries. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - The following named beneficiaries shall be included in:

§ 67-8-304. Taxable Transfers Generally. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - The following transfers enumerated in § 67-8-303 shall be taxable:...

§ 67-8-307. Revocable Trusts. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - The gross estate of a resident shall include property specified...

§ 67-8-308. Transfers to Executors and Trustees. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - If property is transferred to executors or trustees in lieu...

§ 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...

§ 67-8-311. Estates Subject to Divestiture. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - Where an estate or interest may be divested by the...

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

§ 67-8-314. Tax Rates. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - If net taxable estate is: The tax is: Not over...

§ 67-8-316. Exemptions. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.] - In the case of a decedent dying: Amount On or...

§ 67-8-318. Applicability of Part to Decedents Who Die in 2016 or Later - This part does not apply in the case of any...