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2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 8 - Transfer Taxes
Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
§ 67-8-405. Administrator — Appointment at Commissioner's Request. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

Universal Citation:
TN Code § 67-8-405 (2020)
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.

In order that the tax imposed in this part may be expeditiously collected, if, within six (6) months after the death of any decedent, resident or nonresident, an executor does not qualify or an administrator is not appointed in Tennessee at the instance of other persons interested in the estate, then the commissioner may apply to the proper court for the appointment of an administrator of such estate, and it shall be the duty of such court to make such appointment forthwith.

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