Chapter

Part 7 Payment of Transfer Taxes in Kind Act

Tenn. Code Ann. § 67-8-101— Taxable transfers. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-102— Classification of donees. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-103— Deductible gifts. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-104— Standard exemptions. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-105— Gifts between or by spouses. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-106— Tax rates. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-107— Valuation of gift. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-108— Administrative powers of commissioner — Assistants. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-109— Records and forms. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-110— Returns. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-111— Payment deadline. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-112— Determination of tax by commissioner. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-113— Distress warrant. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-114— [Reserved.]
Tenn. Code Ann. § 67-8-115— Liability of donee. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-116— Taxpayer's remedies. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
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.]
Tenn. Code Ann. § 67-8-118— Applicability
Tenn. Code Ann. § 67-8-201— Short title
Tenn. Code Ann. § 67-8-202— Part definitions
Tenn. Code Ann. § 67-8-203— Construction with federal law
Tenn. Code Ann. § 67-8-204— Tax imposed
Tenn. Code Ann. § 67-8-205— Tax for use of state
Tenn. Code Ann. § 67-8-206— Tax charged upon entire estate — Affidavit
Tenn. Code Ann. § 67-8-207— Time for payment
Tenn. Code Ann. § 67-8-208— Adjustment upon change in federal tax payment
Tenn. Code Ann. § 67-8-209— Payment by person other than executor or administrator — Reimbursement
Tenn. Code Ann. § 67-8-210— Commissioner to pay over revenue
Tenn. Code Ann. § 67-8-211— Rules and regulations
Tenn. Code Ann. § 67-8-212— [Reserved.]
Tenn. Code Ann. § 67-8-213— Receipts and certificates of payment
Tenn. Code Ann. § 67-8-214— [Reserved.]
Tenn. Code Ann. § 67-8-215— Suits for enforcement
Tenn. Code Ann. § 67-8-216— Assistants to commissioner
Tenn. Code Ann. § 67-8-217— Violations — Penalties
Tenn. Code Ann. § 67-8-301— Construction. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-302— Classification of beneficiaries. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-303— Tax imposed — Property subject to tax generally. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-304— Taxable transfers generally. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-305— Property held jointly. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-306— Life insurance. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-307— Revocable trusts. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-308— Transfers to executors and trustees. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-309— Transfers by operation of law. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-310— Future, contingent or limited estates, income, interest or annuities — Valuation. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-311— Estates subject to divestiture. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-312— Present value not ascertainable — Procedure. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
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.]
Tenn. Code Ann. § 67-8-314— Tax rates. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-315— Deductions. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-316— Exemptions. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-317— Credits. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-318— Applicability of part to decedents who die in 2016 or later
Tenn. Code Ann. § 67-8-401— Administration by commissioner. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-402— Assistants to commissioner. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-403— Obtaining evidence. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-404— Forms and records. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-405— Administrator — Appointment at commissioner's request. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-406— County clerks — Duties. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-407— Enforcement by district attorneys. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-408— Bond. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-409— Return and inventory of estate. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-410— Failure to file return. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-411— Appraisal of estate by commissioner. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-412— Basis of appraisal. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-413— Nonresident's estate — Determination by commissioner. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-414— Liens. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-415— Collection of tax — Reports by commissioner. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-416— Refunds authorized. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-417— Payment of tax from estate — Transfer or distribution of property. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-418— Safe deposit vaults. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-419— Time for payment — Installments — Extensions. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-420— Receipts and certificates of payment. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-421— [Reserved.]
Tenn. Code Ann. § 67-8-422— Violations — Penalties. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-423— Liability of executors, administrators and trustees. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-424— Insurance companies — Notice of death of insured. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.]
Tenn. Code Ann. § 67-8-425— Applicability of part to decedents who die in 2016 or later
Tenn. Code Ann. § 67-8-501— Part definitions. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
Tenn. Code Ann. § 67-8-502— Election of provisions — Invocation of provisions by election — Effect of election. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
Tenn. Code Ann. § 67-8-503— Agreement by states. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
Tenn. Code Ann. § 67-8-504— Arbitration. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
Tenn. Code Ann. § 67-8-505— [Reserved.]
Tenn. Code Ann. § 67-8-506— Reciprocity. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
Tenn. Code Ann. § 67-8-507— Applicability of part to decedents who die in 2016 or later. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
Tenn. Code Ann. § 67-8-601— Short title
Tenn. Code Ann. § 67-8-602— Part definitions
Tenn. Code Ann. § 67-8-603— Imposition of tax — Credits
Tenn. Code Ann. § 67-8-604— Returns
Tenn. Code Ann. § 67-8-605— Administrative and enforcement procedures
Tenn. Code Ann. § 67-8-701— Short title — Purpose
Tenn. Code Ann. § 67-8-702— Part definitions
Tenn. Code Ann. § 67-8-703— In-kind payment of transfer taxes — Appraisal
Tenn. Code Ann. § 67-8-704— In-kind payment — Credit — Deferral — Limitation
Tenn. Code Ann. § 67-8-705— Promulgation of rules and regulations