Tennessee · Statutes
Chapter 8
90 sections
90 sections
- Tenn. Code Ann. § 67-8-101[Not applicable to any transfer by gift made on or after January 1, 2012, see Section 67-8-118.] Taxable transfers
- Tenn. Code Ann. § 67-8-102[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Classification of donees
- Tenn. Code Ann. § 67-8-103[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Deductible gifts
- Tenn. Code Ann. § 67-8-104[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Standard exemptions
- Tenn. Code Ann. § 67-8-105[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Gifts between or by spouses
- Tenn. Code Ann. § 67-8-106[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Tax rates
- Tenn. Code Ann. § 67-8-107[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Valuation of gift
- Tenn. Code Ann. § 67-8-108[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Administrative powers of commissioner - Assistants
- Tenn. Code Ann. § 67-8-109[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Records and forms
- Tenn. Code Ann. § 67-8-110[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Returns
- Tenn. Code Ann. § 67-8-111[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Payment deadline
- Tenn. Code Ann. § 67-8-112[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Determination of tax by commissioner
- Tenn. Code Ann. § 67-8-113[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Distress warrant
- Tenn. Code Ann. § 67-8-115[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Liability of donee
- Tenn. Code Ann. § 67-8-116[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Taxpayer's remedies
- Tenn. Code Ann. § 67-8-117[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Estate and inheritance taxes unimpaired
- Tenn. Code Ann. § 67-8-118Applicability
- Tenn. Code Ann. § 67-8-201Short title
- Tenn. Code Ann. § 67-8-202Part definitions
- Tenn. Code Ann. § 67-8-203Construction with federal law
- Tenn. Code Ann. § 67-8-204Tax imposed
- Tenn. Code Ann. § 67-8-205Tax for use of state
- Tenn. Code Ann. § 67-8-206Tax charged upon entire estate - Affidavit
- Tenn. Code Ann. § 67-8-207Time for payment
- Tenn. Code Ann. § 67-8-208Adjustment upon change in federal tax payment
- Tenn. Code Ann. § 67-8-209Payment by person other than executor or administrator - Reimbursement
- Tenn. Code Ann. § 67-8-210Commissioner to pay over revenue
- Tenn. Code Ann. § 67-8-211Rules and regulations
- Tenn. Code Ann. § 67-8-213Receipts and certificates of payment
- Tenn. Code Ann. § 67-8-215Suits for enforcement
- Tenn. Code Ann. § 67-8-216Assistants to commissioner
- Tenn. Code Ann. § 67-8-217Violations - Penalties
- Tenn. Code Ann. § 67-8-301[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Construction
- Tenn. Code Ann. § 67-8-302[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Classification of beneficiaries
- Tenn. Code Ann. § 67-8-303[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax imposed - Property subject to tax generally
- Tenn. Code Ann. § 67-8-304[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Taxable transfers generally
- Tenn. Code Ann. § 67-8-305[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Property held jointly
- Tenn. Code Ann. § 67-8-306[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Life insurance
- Tenn. Code Ann. § 67-8-307[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Revocable trusts
- Tenn. Code Ann. § 67-8-308[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Transfers to executors and trustees
- Tenn. Code Ann. § 67-8-309[Not applicable to decedents who die in 2016 or after, see section 67-8-318] Transfers by operation of law
- Tenn. Code Ann. § 67-8-310[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Future, contingent or limited estates, income, interest or annuities - Valuation
- Tenn. Code Ann. § 67-8-311[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Estates subject to divestiture
- Tenn. Code Ann. § 67-8-312[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Present value not ascertainable - Procedure
- Tenn. Code Ann. § 67-8-313[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers
- Tenn. Code Ann. § 67-8-314[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax rates
- Tenn. Code Ann. § 67-8-315[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Deductions
- Tenn. Code Ann. § 67-8-316[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Exemptions
- Tenn. Code Ann. § 67-8-317[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Credits
- Tenn. Code Ann. § 67-8-318Applicability of part to decedents who die in 2016 or later
- Tenn. Code Ann. § 67-8-401[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Administration by commissioner
- Tenn. Code Ann. § 67-8-402[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Assistants to commissioner
- Tenn. Code Ann. § 67-8-403[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Obtaining evidence
- Tenn. Code Ann. § 67-8-404[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Forms and records
- Tenn. Code Ann. § 67-8-405[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Administrator - Appointment at commissioner's request
- Tenn. Code Ann. § 67-8-406[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] County clerks - Duties
- Tenn. Code Ann. § 67-8-407[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Enforcement by district attorneys
- Tenn. Code Ann. § 67-8-408[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Bond
- Tenn. Code Ann. § 67-8-409[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Return and inventory of estate
- Tenn. Code Ann. § 67-8-410[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Failure to file return
- Tenn. Code Ann. § 67-8-411[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Appraisal of estate by commissioner
- Tenn. Code Ann. § 67-8-412[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Basis of appraisal
- Tenn. Code Ann. § 67-8-413[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Nonresident's estate - Determination by commissioner
- Tenn. Code Ann. § 67-8-414[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liens
- Tenn. Code Ann. § 67-8-415[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Collection of tax - Reports by commissioner
- Tenn. Code Ann. § 67-8-416[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Refunds authorized
- Tenn. Code Ann. § 67-8-417[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Payment of tax from estate - Transfer or distribution of property
- Tenn. Code Ann. § 67-8-418[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Safe deposit vaults
- Tenn. Code Ann. § 67-8-419[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Time for payment - Installments - Extensions
- Tenn. Code Ann. § 67-8-420[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Receipts and certificates of payment
- Tenn. Code Ann. § 67-8-422[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Violations - Penalties
- Tenn. Code Ann. § 67-8-423[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liability of executors, administrators and trustees
- Tenn. Code Ann. § 67-8-424[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Insurance companies - Notice of death of insured
- Tenn. Code Ann. § 67-8-425Applicability of part to decedents who die in 2016 or later
- Tenn. Code Ann. § 67-8-501[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Part definitions
- Tenn. Code Ann. § 67-8-502[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Election of provisions - Invocation of provisions by election - Effect of election
- Tenn. Code Ann. § 67-8-503[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Agreement by states
- Tenn. Code Ann. § 67-8-504[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Arbitration
- Tenn. Code Ann. § 67-8-506[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Reciprocity
- Tenn. Code Ann. § 67-8-507[Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Applicability of part to decedents who die in 2016 or later
- Tenn. Code Ann. § 67-8-601Short title
- Tenn. Code Ann. § 67-8-602Part definitions
- Tenn. Code Ann. § 67-8-603Imposition of tax - Credits
- Tenn. Code Ann. § 67-8-604Returns
- Tenn. Code Ann. § 67-8-605Administrative and enforcement procedures
- Tenn. Code Ann. § 67-8-701Short title - Purpose
- Tenn. Code Ann. § 67-8-702Part definitions
- Tenn. Code Ann. § 67-8-703In-kind payment of transfer taxes - Appraisal
- Tenn. Code Ann. § 67-8-704In-kind payment - Credit - Deferral - Limitation
- Tenn. Code Ann. § 67-8-705Promulgation of rules and regulations