2010 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 3 - Inheritance TaxGeneral Provisions
67-8-314 - Tax rates.
67-8-314. Tax rates.
The tax imposed upon the value of the net taxable estate of a decedent, distributable in accordance with the classification, deductions, allowances and exemptions set out in this part shall be, respectively, at the following rates:
(1) CLASS A
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(2) CLASS B
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[Acts 1929 (E.S.), ch. 29, § 2(3); Code 1932, § 1267; Acts 1935 (E.S.), ch. 41, § 1; C. Supp. 1950, § 1267; Acts 1967, ch. 141, § 1; 1972, ch. 452, § 3; 1978, ch. 731, § 6; T.C.A. (orig. ed.), § 30-1610; Acts 1984, ch. 989, § 2; 1985, ch. 364, § 4.]
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