The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter.
Tenn. Code Ann. § 67-8-313
Tax computed on aggregate value of transfers. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Acts 1929 (Ex
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.