2021 Tennessee Code
Chapter 8 - Transfer Taxes
Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

§ 67-8-401. Administration by Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - The commissioner of revenue, referred to as “commissioner” in this...

§ 67-8-405. Administrator — Appointment at Commissioner's Request. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - In order that the tax imposed in this part may...

§ 67-8-407. Enforcement by District Attorneys. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - In event it should become necessary to enforce the payment...

§ 67-8-408. Bond. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - When any personal representative, executor or administrator has qualified as...

§ 67-8-409. Return and Inventory of Estate. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - In the case of a decedent dying: Amount: Prior to...

§ 67-8-410. Failure to File Return. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - When any executor, administrator or trustee shall neglect or refuse...

§ 67-8-414. Liens. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - Upon the issuance by the state of a receipt to...

§ 67-8-416. Refunds Authorized. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.] - The commissioner is empowered to make refund of any excess,...

§ 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...

§ 67-8-425. Applicability of Part to Decedents Who Die in 2016 or Later - This part does not apply in the case of any...