[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Payment deadline

The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year. Acts 1939, ch. 137, §§ 12, 19, 20; C. Supp. 1950, §§ 1295.12, 1295.19, 1295.20 (Williams, §§ 1328.12, 1328.19, 1328.20); Acts 1959, ch. 51, § 1; 1970, ch. 500, §§ 1, 2; 1980, ch. 885, § 9; T.C.A. (orig. ed.), §§ 67-2514 -- 67-2516; Acts 1985, ch. 396, § 3; 1988, ch. 526, § 41; 1989, ch. 186, § 4. The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year. Acts 1939, ch. 137, §§ 12, 19, 20; C. Supp. 1950, §§ 1295.12, 1295.19, 1295.20 (Williams, §§ 1328.12, 1328.19, 1328.20); Acts 1959, ch. 51, § 1; 1970, ch. 500, §§ 1, 2; 1980, ch. 885, § 9; T.C.A. (orig. ed.), §§ 67-2514 -- 67-2516; Acts 1985, ch. 396, § 3; 1988, ch. 526, § 41; 1989, ch. 186, § 4.