There is a newer version of the Tennessee Code
2015 Tennessee Code
Title 67 - Taxes And Licenses
Chapter 8 - Transfer Taxes
Part 3 - Inheritance Tax -- General Provisions
- § 67-8-301 - Construction.
- § 67-8-302 - Classification of beneficiaries.
- § 67-8-303 - Tax imposed -- Property subject to tax generally.
- § 67-8-304 - Taxable transfers generally.
- § 67-8-305 - Property held jointly.
- § 67-8-306 - Life insurance.
- § 67-8-307 - Revocable trusts.
- § 67-8-308 - Transfers to executors and trustees.
- § 67-8-309 - Transfers by operation of law.
- § 67-8-310 - Future, contingent or limited estates, income, interest or annuities -- Valuation.
- § 67-8-311 - Estates subject to divestiture.
- § 67-8-312 - Present value not ascertainable -- Procedure.
- § 67-8-313 - Tax computed on aggregate value of transfers.
- § 67-8-314 - Tax rates.
- § 67-8-315 - Deductions.
- § 67-8-316 - Exemptions.
- § 67-8-317 - Credits.
- § 67-8-318 - Applicability of part to decedents who die in 2016 or later.
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