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Tenn. Code Ann. § 31-6-104

Escheat of tangible personal property subject to administration in this state

Acts 1979, ch. 226, § 4; T.C.A., § 31-804.

(1) Subject to subsection (b), all tangible personal property owned by a decedent that is subject to the control of a court of this state for the purposes of administration escheats to this state in accordance with § 31-6-101.

(2) Property that otherwise falls within subsection (a) does not escheat to this state but goes to another jurisdiction if the other jurisdiction claims the property and establishes that: The other jurisdiction is entitled to the property under its laws;

(3) The decedent customarily kept the property in that jurisdiction prior to the decedent's death; and

(4) This state has the right to escheat and take tangible personal property being administered as part of a decedent's estate in the other jurisdiction if the decedent customarily kept the property in this state prior to the decendent's death.

Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.