reglab/housing_qa huggingface dataset:
TN Code § 67-8-312 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]|§ 67-8-312. Present Value Not Ascertainable — Procedure. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

  If it shall be impossible to compute the present value of any of the property transferred, or of any interest in such property, or if the tax cannot be determined because of a contingency as to who will take it, the commissioner of revenue, with the written approval of the attorney general and reporter, may enter into an agreement with the representatives of the estate or the transferees, or both, to compound the tax upon such terms as may be deemed equitable, and the payment of any amount agreed upon shall be in full satisfaction for the tax imposed by this part and part 4 of this chapter, and such amount shall be payable out of the property transferred.   If such an agreement cannot be reached, the taxation of the property or interest shall be held in abeyance and the commissioner shall require the representatives of the estate or transferees, or both, to give bond for the prompt payment of the tax at such time as the value of the property or interest, of the transferees, may be determined, and such tax shall bear interest as provided in subsection (a). The amount of the bond shall be fixed and the sufficiency of the surety determined by the commissioner.
TN Code § 67-8-313 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]|§ 67-8-313. Tax Computed on Aggregate Value of Transfers. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

 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.
TN Code § 67-8-314 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]|§ 67-8-314. Tax Rates. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

  The tax imposed upon the value of the net taxable estate of a decedent, distributable in accordance with the classification, deductions, allowances and exemptions set out in this part shall be, respectively, at the following rates:  Class A  If net taxable estate is: The tax is:   Not over $40,000    5.5% of the net taxable estate.   Over $40,000 but not over $240,000 $2,200, plus 6.5% of the   excess over $40,000.   Over $240,000 but not over $440,000 $15,200, plus 7.5% of   the excess over $240,000.   Over $440,000      $30,200, plus 9.5% of the   excess over $440,000.    Class B  If the net taxable estate is:   The tax is:   Not over $40,000    5.5% of the net taxable estate.   Over $40,000 but not over $240,000 $2,200 plus 6.5% of the   excess over $40,000.   Over $240,000 but not over $440,000 $15,200 plus 7.5% of   the excess over $240,000.   Over $440,000      $30,200 plus 9.5% of the   excess over $440,000.      In the case of a decedent dying in 2016, or in any subsequent year, no tax shall be imposed pursuant to this part; provided, however, that this subsection (b) shall not be construed to absolve liability for any tax duly levied by this section, during any year prior to January 1, 2016.
TN Code § 67-8-316 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]|§ 67-8-316. Exemptions. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

   For the sole purpose of determining the net taxable estate under this part and part 4 of this chapter, there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of Class A of an amount determined according to the following schedule:  In the case of a decedent dying: Amount   On or after October 1, 1983, but  before January 1, 1984 $275,000   In 1984 325,000   In 1985 400,000   In 1986 500,000   After 1986 600,000   and there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of Class B of an amount determined according to the following schedule:   In the case of a decedent dying: Amount   On or after July 1, 1984, but  before January 1, 1985 $25,000   In 1985 50,000   In 1986 100,000   In 1987 150,000   In 1988 250,000   In 1989 350,000   After 1989 600,000    After 1989, no distinction shall be made in classes of beneficiaries and all beneficiaries listed in subsection (b) in Class B shall be included in Class A.     For the sole purpose of determining the net taxable estate under this part and part 4 of this chapter, there shall be allowed against the net estate a maximum single exemption against that portion of the estate distributable to one (1) or more beneficiaries of an amount to be determined by the following schedule:  In the case of a decedent dying: Amount   On or after July 1, 1998, but  before January 1, 1999 $625,000   In 1999 650,000   In 2000 and 2001 675,000   In 2002 and 2003 700,000   In 2004 850,000   In 2005 950,000   In 2006 through 2012 1,000,000   In 2013 1,250,000   In 2014 2,000,000   In 2015 5,000,000    In the case of estates of nonresidents, the exemptions in this section shall be apportioned in the ratio that the value of the property included in the gross estate; to wit, property, the transfer of which is subject to the tax imposed bears to the value of all of the property that would have been included in the gross estate, if the decedent had been a resident of this state; provided, that, in any event, such proportionate part of the exemption shall not be less than is permitted by the Constitution of the United States.
TN Code § 67-8-317 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]|§ 67-8-317. Credits. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

  If the gross estate includes property upon the transfer of which to the decedent a tax was previously and within five (5) years imposed by this state, or property that has been received by the decedent in exchange for property upon which a tax was so imposed, a credit on account of such tax actually so previously paid shall be allowed against the tax imposed with respect to the particular property, but not to exceed the amount of tax imposed with respect to the property on the present transfer.   The credit for previously paid tax computation shall be the lesser of the following:  The tax paid in the previous estate multiplied by the result of the total property amount transferred to the present estate divided by the taxable estate of the prior estate; or   The tax due in the present estate multiplied by the result of the total property amount received from the prior estate divided by the taxable estate of the present estate.     The five-year period shall be computed from the date of death of the prior decedent and not from the date of payment of such tax.
TN Code § 67-8-318 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 3 - Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]|§ 67-8-318. Applicability of Part to Decedents Who Die in 2016 or Later

 This part does not apply in the case of any decedent who died in 2016 or in any subsequent year.
TN Code § 67-8-401 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-401. Administration by Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

 The commissioner of revenue, referred to as “commissioner” in this part, has full supervision of the administration and enforcement of this part and part 3 of this chapter and of the collection of all taxes imposed thereunder, and shall make such rules and regulations as may be necessary for its proper interpretation and enforcement, and the commissioner is empowered to call upon other departments of state government for such information and assistance as the commissioner may deem necessary; provided, that the cost of administering this part and part 3 of this chapter shall not exceed three percent (3%) of the total tax collection.
TN Code § 67-8-402 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-402. Assistants to Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  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 and part 3 of this chapter.   Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising estates, examining the contents of safe deposit vaults and to perform such duties as are, by this part and part 3 of this chapter, 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 § 67-8-403 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-403. Obtaining Evidence. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  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 and part 3 of this chapter.   Witnesses shall receive the same fees as are paid other witnesses in courts of record, such fees to be a part of the cost of administration.
TN Code § 67-8-404 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-404. Forms and Records. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  The commissioner is empowered to prescribe such forms as may be necessary under this part and part 3 of this chapter 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 jurisdictions under reciprocal arrangements made and approved by the commissioner.
TN Code § 67-8-405 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-405. Administrator — Appointment at Commissioner's Request. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

 In order that the tax imposed in this part may be expeditiously collected, if, within six (6) months after the death of any decedent, resident or nonresident, an executor does not qualify or an administrator is not appointed in Tennessee at the instance of other persons interested in the estate, then the commissioner may apply to the proper court for the appointment of an administrator of such estate, and it shall be the duty of such court to make such appointment forthwith.
TN Code § 67-8-406 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-406. County Clerks — Duties. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  It is the duty of the county clerk of the county in which an estate is administered by an executor, administrator, or trustee, upon the issuance of letters of administration, to deliver, or forward by mail, to the commissioner, a statement under the county clerk's seal of office giving the name and date of death of the decedent and the decedent's address at the time of death, and the name and address of the executor, administrator, or trustee qualified, together with the executor's, administrator's or trustee's estimate of the gross value of the estate.   For this service, the county clerk shall be allowed to demand and collect in advance, five dollars ($5.00), which fee shall be in addition to the usual and customary probate fees now allowed by law and shall be paid by the representative of the estate and may be deducted as a part of the cost of administration.   Any county clerk who shall violate any of the provisions of this section shall be subject to a penalty of five hundred dollars ($500), to be recovered by the commissioner, for the benefit of the state, in any court of competent jurisdiction; provided, that the commissioner may, in the commissioner's discretion, waive or reduce the penalty in any case to not less than one hundred dollars ($100), where there appears no manifest intent to evade this part and part 3 of this chapter.
TN Code § 67-8-407 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-407. Enforcement by District Attorneys. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

 In event it should become necessary to enforce the payment of any tax imposed by this part and part 3 of this chapter by legal action in the courts, the commissioner shall make use of the offices of the several district attorneys general, such action to be taken under the supervision and direction of the attorney general and reporter.
TN Code § 67-8-408 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-408. Bond. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

 When any personal representative, executor or administrator has qualified as such and has executed the required bond as provided in title 30, chapter 2, the amount of the bond shall be sufficient to cover any inheritance tax due or owing the state.
TN Code § 67-8-410 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-410. Failure to File Return. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

 When any executor, administrator or trustee shall neglect or refuse to file the return, the commissioner is authorized to appraise the estate and to assess the tax upon the basis of all information available. Notice of such appraisal and tax assessment shall be given by the commissioner in accordance with § 67-8-409(e) and (f), and the procedure thereafter with reference to an appeal from the appraisal and with reference to the collection of the tax shall be the same as in other cases.
TN Code § 67-8-411 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-411. Appraisal of Estate by Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  Upon receipt of such return from the executor, administrator or trustee, the commissioner shall proceed to make an appraisal of the various items of the gross estate and to investigate deductions claimed by such representative of the estate.   In making the appraisal, the commissioner shall direct the commissioner's deputies, agents or assistants to investigate the valuation placed upon each item of the estate, with a view to determining its fullness and fairness, and, in the absence of written objection upon the part of the representative of the estate, the commissioner's appraisal shall be final and binding upon the estate; provided, that such representative shall have the right to file with the state board of equalization, within ninety (90) days from the date of such appraisal, an appeal from the appraisal. A copy of the appeal shall be filed with the commissioner, who shall file with the state board of equalization the commissioner's findings concerning the appraisal. The board shall have authority to consider the exceptions filed, hear proof and determine the valuation 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 state board of equalization shall apply only if the issue of valuation of the various items of the gross estate is the only objection to be raised to the assessment. If this procedure for review is selected by the representative of the estate, no challenge to any legal issues that might be raised concerning the inheritance tax assessment shall be entertained in any court or forum. In all cases in which the representative of the estate 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 or § 67-1-1802.   In order for any person who seeks review of an appraisal by the state board of equalization to obtain a stay of proceedings or action for the collection of the assessed tax, the person must file a complaint, with a copy of the petition for review by the state board of equalization attached, in chancery court seeking a stay until final determination of the review by the board of equalization, and must do those things necessary to obtain a stay under § 67-1-1801.
TN Code § 67-8-413 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-413. Nonresident's Estate — Determination by Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  In the absence of administration in this state upon the estate of a nonresident decedent, the commissioner may, at the request of any representative of such state, duly appointed and qualified in the state of decedent's domicile, or at the request of any beneficiary of such estate, or at the request of a transferee or trustee under a transfer made during the lifetime of such nonresident decedent, determine whether or not any property within this state transferred by such nonresident, or forming a part of the nonresident's estate, is subject to tax under this part and part 3 of this chapter, and the amount of the tax.   The commissioner's certificate as to the amount of such tax and the commissioner's receipt therefor may be filed in the court handling probate in the county in which such property is located, and shall be conclusive evidence of payment of the tax imposed by this part and part 3 of this chapter.
TN Code § 67-8-414 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-414. Liens. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

 Upon the issuance by the state of a receipt to an administrator or executor who has paid the tax imposed by parts 3-5 of this chapter, the administrator or executor shall be subrogated to any lien or right to proceed against any transferred property in the hands of a transferee, donee, or bona fide purchaser that the state might have had and the issuance of the receipt by the commissioner after the payment of the tax due shall be deemed an assignment by the state to the administrator or executor of the lien or right to proceed against the transferred property, the transferee, donee or bona fide purchaser and shall be conclusive evidence thereof; provided, that for the lien to remain effective, the executor or administrator must file with the register of the county of decedent's residence and any county in which any real property affected is located within forty-five (45) days of the issuance of such tax receipt, a notice of such lien, such notice to contain the administrator's or executor's name, the name of the decedent whose estate is involved, a description of the property against which the lien is claimed, and the amount of lien claimed, and upon satisfaction of the lien, a release thereof.
TN Code § 67-8-415 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-415. Collection of Tax — Reports by Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  The commissioner shall collect the tax imposed by this part and part 3 of this chapter and deposit the tax in such depository, or depositories, as the commissioner may select, which shall have executed and filed with the commissioner a bond in an amount fixed by the commissioner, signed by an approved surety company authorized to transact business in Tennessee, guaranteeing the safekeeping and delivery of such funds upon demand.   It is the duty of the commissioner to keep detailed records of the tax collected and to make report thereof to the comptroller of the treasury not later than the fifteenth day of the months of January, April, July and October each year of such collections made during the preceding quarterly period, remitting with such reports the amount so reported, which shall be and become a part of the general fund of the state.
TN Code § 67-8-416 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 4 - Inheritance Tax — Administration [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]|§ 67-8-416. Refunds Authorized. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

 The commissioner is empowered to make refund of any excess, erroneous or improper tax payment received by the commissioner out of the funds in the commissioner's keeping to the estate from which it is received.