2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705)
Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318)
Section 67-8-302 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Classification of beneficiaries

The following named beneficiaries shall be included in:

• (1)Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. For the purposes of parts 3-5 of this chapter, a person who is related to the decedent as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and

• (2)Class B: Any other relative, person, association or corporation not specifically designated in Class A.

Acts 1929 (Ex. Sess.), ch. 29, § 2(2); Code 1932, § 1266; Acts 1963, ch. 196; 1965, ch. 18, § 1; 1967, ch. 383, § 1; 1972, ch. 452, § 2; impl. am. Acts 1976, ch. 529, § 1; impl. am. Acts 1977, ch. 25, §§ 3-5; Acts 1978, ch. 731, § 5; 1983, ch. 73, § 4; T.C.A. (orig. ed.), § 30-1609.