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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 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425)
- Section 67-8-401 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Administration by commissioner
- Section 67-8-402 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Assistants to commissioner
- Section 67-8-403 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Obtaining evidence
- Section 67-8-404 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Forms and records
- Section 67-8-405 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Administrator - Appointment at commissioner's request
- Section 67-8-406 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] County clerks - Duties
- Section 67-8-407 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Enforcement by district attorneys
- Section 67-8-408 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Bond
- Section 67-8-409 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Return and inventory of estate.
- Section 67-8-410 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Failure to file return
- Section 67-8-411 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Appraisal of estate by commissioner
- Section 67-8-412 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Basis of appraisal
- Section 67-8-413 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Nonresident's estate - Determination by commissioner
- Section 67-8-414 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liens
- Section 67-8-415 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Collection of tax - Reports by commissioner
- Section 67-8-416 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Refunds authorized
- Section 67-8-417 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Payment of tax from estate - Transfer or distribution of property
- Section 67-8-418 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Safe deposit vaults
- Section 67-8-419 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Time for payment - Installments - Extensions
- Section 67-8-420 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Receipts and certificates of payment
- Section 67-8-421 - Reserved
- Section 67-8-422 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Violations - Penalties
- Section 67-8-423 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liability of executors, administrators and trustees
- Section 67-8-424 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Insurance companies - Notice of death of insured
- Section 67-8-425 - Applicability of part to decedents who die in 2016 or later
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