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2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 8 - Transfer Taxes
Part 3 - Inheritance Tax -- General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]
§ 67-8-309. Transfers by operation of law. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Universal Citation:
TN Code § 67-8-309 (2018)
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Any transfer of property in any manner by operation of law upon the death of any person shall be deemed a transfer taxable under this part and part 4 of this chapter.
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