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The Tennessee estate tax shall be payable at the same time or times at which the federal estate tax is payable. Acts 1929 (Ex. Sess.), ch. 23, § 3; Code 1932, § 1298; Acts 1980, ch. 885, § 3; T.C.A. (orig. ed.), § 30-1703. The Tennessee estate tax shall be payable at the same time or times at which the federal estate tax is payable. Acts 1929 (Ex. Sess.), ch. 23, § 3; Code 1932, § 1298; Acts 1980, ch. 885, § 3; T.C.A. (orig. ed.), § 30-1703.