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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.]
§ 67-8-313. Tax computed on aggregate value of transfers. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Universal Citation:
TN Code § 67-8-313 (2018)
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The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter.
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