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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...
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...
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...
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...
Part 5 - Inheritance Tax — Disputed Domicile [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.]
§ 67-8-501. Part Definitions. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.] - As used in this part, unless the context otherwise requires:
§ 67-8-502. Election of Provisions — Invocation of Provisions by Election — Effect of Election. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.] - In any case in which this state and one (1)...
§ 67-8-504. Arbitration. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.] - If in any such case it appears that an agreement...
§ 67-8-505. [reserved.] - This part shall apply only in cases in which each...
§ 67-8-507. Applicability of Part to Decedents Who Die in 2016 or Later. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.] - This part does not apply in the case of any...
Part 6 - Generation-Skipping Transfer Tax Law
§ 67-8-601. Short Title - This part shall be known and may be cited as...
§ 67-8-602. Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-8-605. Administrative and Enforcement Procedures - To the extent not inconsistent with §§ 67-8-603 and 67-8-604,...
Part 7 - Payment of Transfer Taxes in Kind Act
§ 67-8-702. Part Definitions - As used in this part, unless the context otherwise requires:
§ 67-8-705. Promulgation of Rules and Regulations - The commissioner is authorized to promulgate rules and regulations and...