There is a newer version of the Tennessee Code
2021
2020
2019
2018
2017
Other previous versions
View our newest version here

2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 1 - Gift Tax
§ 67-8-115 - Liability of donee.

TN Code § 67-8-115 (2015) What's This?

If the tax imposed under this part is not paid by the donor when due, and if a distress warrant directed against the property of such donor has been returned nulla bona, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift.

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.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.