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2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 8 - Transfer Taxes
Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]
- § 67-8-101. Taxable transfers. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-102. Classification of donees. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-103. Deductible gifts. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-104. Standard exemptions. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-105. Gifts between or by spouses. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-106. Tax rates. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-107. Valuation of gift. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-108. Administrative powers of commissioner -- Assistants. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-109. Records and forms. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-110. Returns. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-111. Payment deadline. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-112. Determination of tax by commissioner. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-113. Distress warrant. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-114. [Reserved.]
- § 67-8-115. Liability of donee. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-116. Taxpayer's remedies. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-117. Estate and inheritance taxes unimpaired. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
- § 67-8-118. Applicability.
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