[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Estate and inheritance taxes unimpaired

This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws. Acts 1939, ch. 137, § 21; C. Supp. 1950, § 1295.21 (Williams, § 1328.21); T.C.A. (orig. ed.), § 67-2526. This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws. Acts 1939, ch. 137, § 21; C. Supp. 1950, § 1295.21 (Williams, § 1328.21); T.C.A. (orig. ed.), § 67-2526.