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 67-8-410 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Failure to file return

Universal Citation:
TN Code § 67-8-410 (2023)
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.

When any executor, administrator or trustee shall neglect or refuse to file the return, the commissioner is authorized to appraise the estate and to assess the tax upon the basis of all information available. Notice of such appraisal and tax assessment shall be given by the commissioner in accordance with § 67-8-409(e) and (f), and the procedure thereafter with reference to an appeal from the appraisal and with reference to the collection of the tax shall be the same as in other cases.

Acts 1929 (Ex. Sess.), ch. 29, § 3(5); Code 1932, § 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, § 2; C. Supp. 1950, § 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, § 2; 1978, ch. 731, § 10; T.C.A. (orig. ed.), § 30-1620; Acts 1984, ch. 845, § 3; 1985, ch. 364, § 7; 1985, ch. 396, § 2; 1989, ch. 186, § 2.


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