2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 1 - Gift Tax
67-8-106 - Tax rates.
67-8-106. Tax rates.
(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates:
Click to view table.
Click to view table.
(b) The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates:
Click to view table.
Click to view table.
[Acts 1939, ch. 137, § 5; C. Supp. 1950, § 1295.5 (Williams, § 1328.5); Acts 1967, ch. 133, § 1; 1983, ch. 73, § 12; T.C.A. (orig. ed.), § 67-2506.]
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
