2019 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.]
§ 67-8-311. Estates subject to divestiture. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]

Universal Citation:
TN Code § 67-8-311 (2019)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Where an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.

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