This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws.
Tenn. Code Ann. § 67-8-117
Estate and inheritance taxes unimpaired. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Acts 1939, ch. 137, § 21; C
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.