[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Construction

This part and part 4 of this chapter shall in no wise be construed impliedly or expressly to repeal or modify the Tennessee Estate Tax Law, compiled in part 2 of this chapter. Acts 1929 (Ex. Sess.), ch. 29, § 6(1); Code 1932, § 1294; T.C.A. (orig. ed.), § 30-1637. This part and part 4 of this chapter shall in no wise be construed impliedly or expressly to repeal or modify the Tennessee Estate Tax Law, compiled in part 2 of this chapter. Acts 1929 (Ex. Sess.), ch. 29, § 6(1); Code 1932, § 1294; T.C.A. (orig. ed.), § 30-1637.