2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 2 - Tennessee Estate Tax Law
§ 67-8-206 - Tax charged upon entire estate -- Affidavit.
The Tennessee estate tax shall be charged upon the entire Tennessee estate of the decedent, and the executor shall pay the tax to the commissioner of revenue, and shall file with such commissioner an affidavit showing:
(1) The amount of the federal estate tax before allowing the maximum credit for taxes of any of the kinds as provided in § 2011 of the Internal Revenue Code of 1954, codified in 26 U.S.C. § 2011;
(2) The proportion of nontaxable property to the entire estate, referred to in § 67-8-202;
(3) The amount of state taxes;
(4) The amount of any additional taxes allowable in computing the federal estate tax of the decedent;
(5) The amount of the Tennessee estate tax; and
(6) The amount of interest, if any, paid on such federal estate tax and the period covered by such interest, together with the amounts, if any, of any of the items theretofore paid and a duplicate of the federal estate tax return filed or being filed by the executor.
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