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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 67-8-423 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liability of executors, administrators and trustees
Universal Citation:
TN Code § 67-8-423 (2023)
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Executors, administrators and trustees shall be liable for all taxes payable on the estate, together with any interest or penalties provided in this part, until the same shall have been paid; provided, that in no case shall such executor, administrator or trustee be liable for a greater amount than was actually received by the executor, administrator or trustee.
Acts 1929 (Ex. Sess.), ch. 29, § 5(5); Code 1932, § 1292; T.C.A. (orig. ed.), § 30-1635.
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