reglab/housing_qa huggingface dataset:
TN Code § 67-7-212 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 7 - Severance Taxes|Part 2 - Taxation of Other Minerals|§ 67-7-212. Local Approval Required — Collection of Tax — Existing Private Acts

  The tax authorized by this part shall be levied pursuant to this part in any county upon the adoption of a resolution by a two-thirds vote of the county legislative body of such county. The presiding officer of the county legislative body shall certify a copy of the resolution to the secretary of state and the commissioner of revenue.   In addition, no tax shall be collected by the department of revenue pursuant to such county legislative action until the first day of a month occurring at least thirty (30) days after the receipt of a certified copy of such action by the department.   Any county legislative body that has by private act enacted prior to June 5, 1984, levied a tax on the severance of sand, gravel, sandstone, chert or limestone may continue such tax at a rate not to exceed the rate established in this part, and such private act shall remain in force and effect in such county for all other purposes; provided, that any adjustment required by this part, in the rate effective in such county, shall take effect on the first day of the month following June 5, 1985.
TN Code § 67-8-102 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-102. Classification of Donees. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

 The following named donees shall be included in:   Class A:  Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and   Class B:  Any other relative, person, association or corporation not specifically designated in Class A.
TN Code § 67-8-103 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-103. Deductible Gifts. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

  The tax provided for in this part shall be computed upon net gifts made during the calendar year.   For the purposes of this part, “net gifts” means the total amount of gifts made during such year, less the value of all property transferred to the United States, the state of Tennessee, or to any political subdivision thereof, any public institution therein for exclusively public purposes, or any corporation, society, association or trust therein, or in a state that grants a like exemption to such institutions in Tennessee, formed for charitable, educational, scientific, or religious purposes; provided, that the property so transferred is to be used exclusively for one (1) or more of such purposes.   No deduction shall be allowed on account of property transferred to any such beneficiary, if any officer, member, shareholder or employee thereof shall receive, or be entitled to receive, any benefit or pecuniary profit from the operation thereof, except reasonable compensation in effecting one (1) or more of such purposes, or as beneficiaries of a strictly charitable purpose; or if the organization of any such corporation, society, association, or trust for any of the foregoing avowed purposes be a mere guise or pretense for directly or indirectly making for it or any of its officers, members, shareholders or employees any other pecuniary profit; or if it be not in good faith organized or conducted for one (1) or more of such purposes.
TN Code § 67-8-104 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-104. Standard Exemptions. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

   There shall be allowed against the net gifts made during any calendar year a maximum single exemption of ten thousand dollars ($10,000) against that portion of the net gifts going to donees of Class A, and a maximum single exemption of five thousand dollars ($5,000) against that portion of the net gifts going to donees of Class B.   In the event the aggregate net gifts made to donees of Class A for any calendar year exceed ten thousand dollars ($10,000), or the aggregate net gifts made to donees of Class B for any calendar year exceed five thousand dollars ($5,000), the tax shall be applicable only to the extent that the gifts, other than gifts of future interests in property, to each:  Class A donee exceed the following amounts:   Gifts made before 1984 — the sum of three thousand dollars ($3,000);   Gifts made in 1984 — the sum of five thousand dollars ($5,000);   Gifts made in 1985 — the sum of seven thousand dollars ($7,000);   Gifts made after 1985 — the sum of ten thousand dollars ($10,000); and     Class B donee exceed three thousand dollars ($3,000).       No part of a gift to an individual who has not attained twenty-one (21) years of age on the date of such transfer shall be considered a gift of a future interest in property for purposes of subsection (a), if the property and the income from the property:  May be expended by, or for the benefit of, the donee before the donee's attaining twenty-one (21) years of age; and   Shall, to the extent not so expended:  Pass to the donee on the donee's attaining twenty-one (21) years of age; and   In the event the donee dies before attaining twenty-one (21) years of age, be payable to the estate of the donee or as the donee may appoint under a general power of appointment as defined in § 2514(c) of the Internal Revenue Code (26 U.S.C. § 2514(c)).       For the purposes of this section, the standard exemption amount allowable for gifts to Class A donees shall increase each year by the same amount, if any, that the annual exclusion amount for federal gift taxation purposes increases.   All contributions or distributions made to, or on behalf of, beneficiaries under any college education savings plan authorized by title 49, chapter 7, part 8 or 9, by federal law, or by the laws of another state, are exempt from all taxation under this chapter. This exemption shall include, but is not limited to, contributions to, and distributions from, plans defined in 26 U.S.C. § 529, and accounts properly designated as education savings accounts, education IRAs, or future tuition payment plans, however described.
TN Code § 67-8-105 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 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.]

  Where a donor transfers during the calendar year by gift an interest in any property specified in § 67-8-101(a) or (b) to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a deduction, in computing taxable gifts an amount equal to the gift. Section 2523(b)-(g) of the Internal Revenue Code (26 U.S.C. § 2523(b)-(g)), shall be applicable to this deduction; provided, that the election specified in § 2523(f) of the Internal Revenue Code (26 U.S.C. § 2523(f)), is made to the department of revenue; and provided further, that the reference to “subsection (a)” in paragraph (1)(A) of § 2523(f) shall be treated as meaning the first sentence of this subsection (a).   A gift made by one (1) spouse to any person other than the donor's spouse shall, for purposes of this chapter, be considered as made one-half (½) by the donor and one-half (½) by the donor's spouse. This subsection (b) shall not apply with respect to a gift by a spouse of an interest in property, if the donor creates in the donor's spouse a general power of appointment, as defined in § 2514(c) of the Internal Revenue Code (26 U.S.C. § 2514(c)), over such interest. For purposes of this subsection (b), an individual shall be considered as the spouse of another individual only if the spouse is married to such individual at the time of the gift and does not remarry during the remainder of the calendar year. The liability for gift tax with respect to gifts made under this subsection (b) shall be joint and several between the spouses. This subsection (b) shall apply only if both spouses have signified, under rules promulgated by the commissioner, their consent to the application of this subsection (b) in the case of all such gifts made during the calendar year by either while married to the other.
TN Code § 67-8-106 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-106. Tax Rates. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

  The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates:  CLASS A   1.4 percent on amounts from $10,000 to $25,000;   2 percent on the next $25,000 or part thereof;   4 percent on the next $50,000 or part thereof;   5.5 percent on the next $200,000 or part thereof;   6.5 percent on the next $200,000 or part thereof;   9.5 percent on the excess over $500,000.   CLASS B   6.5 percent on amounts from $5,000 to $50,000;   9.5 percent on the next $50,000 or part thereof;   12 percent on the next $50,000 or part thereof;   13.5 percent on the next $50,000 or part thereof;   16 percent on the next $50,000 or part thereof;   20 percent on the excess over $250,000.    The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates:  CLASS A   5.5 percent on the amount of net taxable gifts up to $40,000;   6.5 percent on the next $200,000 or part thereof;   7.5 percent on the next $200,000 or part thereof;   9.5 percent on the excess over $440,000.   CLASS B   6.5 percent on the amount of net taxable gifts up to $50,000;   9.5 percent on the next $50,000 or part thereof;   12 percent on the next $50,000 or part thereof;   13.5 percent on the next $50,000 or part thereof;   16 percent on the excess over $200,000.
TN Code § 67-8-107 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-107. Valuation of Gift. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

  For the purposes of the tax imposed by this part, all property, real and personal, shall be appraised at its full and true value at the time of the making of the gift. Stocks and bonds listed on recognized exchanges shall be appraised by ascertaining their quoted value on the date of the making of the gift, or on the nearest business day of such exchange to such date.   The value of every future, contingent, or limited estate, income, interest or annuity for any life or lives in being shall, so far as possible, be determined by the rule, method and standard of mortality and of value set forth in the actuarial tables of mortality in use by the internal revenue service for gift tax purposes at the time of the gift. The value of the interest remaining after any such temporary interest shall be determined by deducting the computed value of the temporary estate from the value of the entire property in which such interest exists.   In the event the internal revenue service issues regulations at any time that provide for an election between tables, such election shall be available to the donor at the same time and in the same manner with respect to the state gift tax return, and shall be allowed by the commissioner upon the filing of a duplicate copy of the election filed with the internal revenue service.
TN Code § 67-8-108 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 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.]

  The commissioner of revenue, hereinafter called the “commissioner,” has full supervision of the administration and enforcement of this part and of the collection of all taxes imposed thereunder.   The commissioner shall make such rules and regulations as may be necessary for its proper interpretation and enforcement.   The commissioner is empowered to call upon other departments of state government for such information and assistance as the commissioner may deem necessary.   The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this part.   The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this part. Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising property transferred by gift, and to perform such duties as are, by this part, required of the commissioner, including the power to issue subpoenas and administer oaths, and shall make bonds for the faithful performance of their duties, such bonds to be in such amounts and with such surety or sureties as the commissioner may prescribe.
TN Code § 67-8-109 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-109. Records and Forms. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

 The commissioner is empowered to prescribe such forms as may be necessary under this part and shall keep such records as are indicated by good accounting practice. The commissioner may by general regulations prescribe how much and what portion of the commissioner's records shall be open to the inspection of the public and how much and what portion shall be held as confidential, and may exchange information with the United States government or with other state governments under reciprocal arrangements made and approved by the commissioner.
TN Code § 67-8-110 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-110. Returns. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

  The tax imposed under this part shall be paid by the donor. Any person who, during any calendar year, makes any transfers by gift, except those that under § 67-8-104 are exempt from tax liability, shall, on or before April 15 following the close of such calendar year, make out and send to the commissioner, on forms prescribed by the commissioner, a return executed under penalty of perjury setting out in detail:  A description of all the property transferred by gift during the preceding calendar year and a statement of the value of the property transferred at the time of such transfer;   The name, age and address of the donee, and the relationship of the donee to the donor;   The deductions and exemptions claimed and allowable; and   Such other information as may be required by the commissioner.     If for any calendar year tax is paid under this part with respect to any person by reason of property treated as transferred by such person under § 67-8-101(e), such person shall be entitled to recover from the person receiving the property the amount by which the total tax for such year under this part exceeds the total tax that would have been payable under this part for such year, if the value of such property had not been taken into account for purposes of this part.   The making of a false return with intent to defeat the tax constitutes perjury.    The commissioner may, upon written application by the taxpayer showing good cause, grant additional time within which the return may be filed.   There shall, however, be added to the amount of tax due, interest, as provided by § 67-1-801, from the regular statutory due date until the date paid.   No penalty shall be assessed when the return is made and the full amount of tax is paid on or before the extended due date.   Any return and payment made subsequent to the extended due date shall, however, be subject to penalty and any other late charges without regard to the period allowed by the extension.
TN Code § 67-8-111 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-111. Payment Deadline. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

 The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year.
TN Code § 67-8-112 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 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.]

   As soon as practicable after the return required by § 67-8-110 is filed, the commissioner shall examine it and determine the correct amount of the tax.   If the required return is not filed by the donor on or before the date due, the commissioner shall determine the amount of the tax upon the basis of any information the commissioner may possess or obtain.   Whenever in the judgment of the commissioner it is deemed necessary, the commissioner may require any person, by notice served upon such person by mail, to render under oath such statements or to reveal such information and records as the commissioner deems sufficient to show whether or not such person is liable for tax under this part.     As used in this part, “deficiency” means:  The amount by which the tax imposed by this part exceeds the amount shown as the tax by the donor upon the donor's return; or   If no amount is shown as the tax by the donor upon the donor's return, or if no return is made by the donor, the correct amount of the tax.      If the commissioner, in determining the correct amount of the tax in accordance with subsection (a), determines that there is a deficiency in respect of the tax imposed by this part, the commissioner shall send notice of such deficiency to the donor by mail and shall make demand for the amount of such deficiency, which amount shall be paid by the donor.   Such deficiency regardless of when paid by the donor, shall, for purposes of computing interest and penalty on the deficiency, be deemed to have been due on the due date provided in § 67-8-111, that is, April 15 following the close of the calendar year.
TN Code § 67-8-113 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-113. Distress Warrant. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

 The commissioner may issue a distress warrant for the collection of the tax imposed under this part, together with interest and penalty on the tax in accordance with § 67-4-110.
TN Code § 67-8-114 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-114. [reserved.]

 If the tax imposed under this part is not paid by the donor when due, and if a distress warrant directed against the property of such donor has been returned nulla bona, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift.
TN Code § 67-8-116 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-116. Taxpayer's Remedies. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

  If, in the determination of the existence of a deficiency, the commissioner appraises property at a value higher than that thought by the donor to be its true value, the donor shall have a right to file with the commissioner, within ninety (90) days from the date of the receipt of the notice of deficiency, an appeal from such appraisal, addressed to a board composed of the governor, the state treasurer, the secretary of state, the comptroller of the treasury and the commissioner, which board shall have authority to consider the exceptions filed, hear proof and determine the valuations in dispute, and the findings by a majority vote of the board shall be conclusive as to all parties in interest, subject only to the constitutional right of review in the courts.   The procedure established by this section for review of the appraisal of the commissioner by the designated board shall apply only if the issue of valuation of the gift is the only objection to be raised to the assessment. If this procedure for review is selected by the donor, no challenge to any legal issues that might be raised concerning the gift tax assessment shall be entertained in any court or forum. In all cases in which the donor seeks to challenge an assessment under this section on any ground other than valuation, the entire proceeding, including issues of valuation, must be brought in accordance with §§ 67-1-1801 and 67-1-1802.   In order for any person who seeks review of an appraisal by the designated board to obtain a stay of proceedings or action for the collection of the assessed tax, the person must file a complaint in chancery court seeking a stay until final determination of the review by the designated board, with a copy of the petition for review by the board attached, and must do those things necessary to obtain a stay under § 67-1-1801.
TN Code § 67-8-117 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 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.]

 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.
TN Code § 67-8-118 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 1 - Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]|§ 67-8-118. Applicability

 This part does not apply to any transfer by gift made on or after January 1, 2012.
TN Code § 67-8-201 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-201. Short Title

 This part shall be known and may be cited as the “Tennessee Estate Tax Law.”