reglab/housing_qa huggingface dataset:
TN Code § 67-8-202 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-202. Part Definitions

 As used in this part, unless the context otherwise requires:   “Credit” means the maximum credit for any estate, inheritance, legacy, or succession taxes paid to any state or territory or the District of Columbia, allowable with respect to the gross federal estate tax by § 2011 of the Internal Revenue Code of 1954 (26 U.S.C. § 2011), the maximum credit, however, to be reduced in the proportion that the amount of the nontaxable property bears to the amount of the entire estate of the decedent;   “Decedent” means any person who at the time of death is a domiciliary of the state of Tennessee or who owned real estate situated within this state or tangible personal property having actual situs within this state;   “Estate” means the entire estate, and/or interest in the estate, of the decedent, that is subject to or liable for the payment of the federal estate tax before deducting any losses or exemptions in accordance with the Internal Revenue Code of 1954;   “Executor” includes administrator, and any other person liable for the payment of the federal estate tax;   “Federal estate tax” means the tax imposed by chapter 11 of the Internal Revenue Code of 1954 (26 U.S.C. § 2001 et seq.);   “Nontaxable property” means all parts of the estate or interest in the estate other than the Tennessee estate;   “State taxes” means the aggregate estate, inheritance, succession, collateral inheritance and/or legacy taxes paid to any state, territory or the District of Columbia, including, also, such taxes of any of those kinds as are imposed by the state of Tennessee other than the Tennessee estate tax imposed by this part, allowable in computing the maximum credit under § 2011 of the Internal Revenue Code of 1954 (26 U.S.C. § 2011), except such taxes of any of the above kinds or with respect to nontaxable property of the decedent;   “Tennessee estate” means such part of the estate, or interest in the estate, the transfer of which is within the power of the state of Tennessee to subject to the Tennessee estate tax; and   “Tennessee estate tax” means the tax imposed by this part.
TN Code § 67-8-203 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-203. Construction With Federal Law

  In the application of this part, chapter 11 of the Internal Revenue Code of 1954 (26 U.S.C. § 2001 et seq.), or of any amendment thereto, or of any substituted act, insofar as may be necessary, shall be applied to the same extent as if the provisions were set forth in this part.   Except as otherwise provided in this part, this part shall become of no effect in respect to the Tennessee estate of persons who died subsequent to the effective date of the repeal of chapter 11 of the Internal Revenue Code of 1954, or of the provisions thereof allowing the credit.    If chapter 11 of the Internal Revenue Code of 1954 is amended or repealed and a substituted act is enacted by congress imposing an estate, inheritance, succession and/or legacy tax in lieu of the tax imposed by chapter 11, then as to the Tennessee estate of decedents affected by such amendment or by such substituted act, the terms as defined by § 67-8-202 shall relate to chapter 11 as amended, or of the substituted act, as the case may be, and the Tennessee estate tax as to such Tennessee estates shall be computed, imposed and paid accordingly.   If chapter 11 of the Internal Revenue Code of 1954 is repealed and a substituted act, as  defined in subdivision (c)(1), is enacted, then subsection (b) shall relate to the repeal of such substituted act. Subsection (b) shall also relate to the enactment of any amendment, either to chapter 11 or such substituted act, whereby the allowance of the maximum credit to the extent provided in chapter 11 or to any other extent, shall be finally repealed.
TN Code § 67-8-204 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-204. Tax Imposed

 In addition to any inheritance, succession and/or estate tax or taxes imposed by the state of Tennessee under the authority of any other statute or statutes, a Tennessee estate tax is imposed for the exclusive use of the state upon the transfer of the Tennessee estate of every decedent, the amount of which Tennessee estate tax shall be equal to the extent, if any, of the excess of the credit over the aggregate of state taxes, payable by or out of the Tennessee estate of the decedent, or any part thereof; provided, that such Tennessee estate tax imposed shall in no case exceed the extent to which its payment will effect a saving or diminution in the amount of the federal estate tax, payable by or out of the estate of the decedent had this part not been enacted.
TN Code § 67-8-205 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-205. Tax for Use of State

 The tax imposed by this part is a tax exclusively for the use of the state, and no county, municipality or taxing district shall have power to levy any like tax.
TN Code § 67-8-206 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-206. Tax Charged Upon Entire Estate — Affidavit

 The Tennessee estate tax shall be charged upon the entire Tennessee estate of the decedent, and the executor shall pay the tax to the commissioner of revenue, and shall file with such commissioner an affidavit showing:   The amount of the federal estate tax before allowing the maximum credit for taxes of any of the kinds as provided in § 2011 of the Internal Revenue Code of 1954 (26 U.S.C. § 2011);   The proportion of nontaxable property to the entire estate, referred to in § 67-8-202;   The amount of state taxes;   The amount of any additional taxes allowable in computing the federal estate tax of the decedent;   The amount of the Tennessee estate tax; and   The amount of interest, if any, paid on such federal estate tax and the period covered by such interest, together with the amounts, if any, of any of the items theretofore paid and a duplicate of the federal estate tax return filed or being filed by the executor.
TN Code § 67-8-207 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-207. Time for Payment

 The Tennessee estate tax shall be payable at the same time or times at which the federal estate tax is payable.
TN Code § 67-8-208 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-208. Adjustment Upon Change in Federal Tax Payment

  If the amount of federal estate tax is, upon the final determination of the federal estate tax, increased or decreased as affecting an estate the transfer of any part whereof is taxable hereunder subsequent to the payment of the Tennessee estate tax, the Tennessee estate tax imposed shall be changed accordingly. Any additional estate tax shall be payable at the same time or times at which the additional federal estate tax is payable.   In the event that there shall be a decrease in the federal estate tax, the executor shall file with the commissioner of revenue an affidavit in such form as is prescribed by the commissioner, setting forth the amount of:  Federal estate tax as originally computed;   Federal estate tax as revised and decreased;   Tennessee estate tax theretofore paid and date of payment; and   Tennessee estate tax properly payable in view of such revision and decrease of federal estate tax.     With the affidavit, there shall also be filed:  A certificate or other evidence from the internal revenue service showing the amount of federal estate tax as so revised and decreased;   A certified copy of the affidavit filed with the commissioner as provided in § 67-8-206;   A duplicate receipt by the commissioner for the Tennessee estate tax theretofore paid, showing date of payment; and   Such other evidence as the commissioner may require in order to enable the commissioner to determine the Tennessee estate tax, properly payable, and the amount, if any, of any refund due.     The commissioner shall thereupon cause to be paid to the executor the amount of refund found to be due, together with interest thereon as provided in § 67-1-801(b).
TN Code § 67-8-209 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-209. Payment by Person Other Than Executor or Administrator — Reimbursement

 If the Tennessee estate tax or any part thereof is paid, or collected out of that part of the Tennessee estate passing to or in possession of any person other than the executor or administrator in the executor's or administrator's capacity as such, such person shall be entitled to reimbursement out of any part of the Tennessee estate, still undistributed or paid, a just and equitable contribution by the persons whose interest in the estate of the decedent would have been reduced, if the tax had been paid before the distribution of the Tennessee estate, or whose interest is subject to equal or prior liability for the payment of taxes, debts, or other charges against the Tennessee estate.
TN Code § 67-8-210 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-210. Commissioner to Pay Over Revenue

 The commissioner of revenue shall account to the comptroller of the treasury for all moneys so collected monthly, less not more than two and one-half percent (2.5%) thereof for expenses of administration, who shall receipt therefor and forthwith pay over to the state treasurer all moneys thus received, who shall place the moneys to the credit of the general fund; provided, that the commissioner shall retain in the commissioner's hands at all times such a sum as, in the commissioner's judgment, shall be sufficient to enable the commissioner to pay promptly all claims for refunds as provided for in § 67-8-208.
TN Code § 67-8-211 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-211. Rules and Regulations

 The commissioner of revenue is empowered to make all necessary rules and regulations not inconsistent with the terms of this part, which shall have the force and effect of law, for the purpose of fully carrying out and giving effect to this part.
TN Code § 67-8-212 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-212. [reserved.]

  Upon the payment of the tax, the commissioner of revenue shall issue receipt therefor in duplicate to the executor.   Upon the payment of a fee of one dollar ($1.00) to the commissioner, which fee shall accrue to the state, the executor or any other person shall be entitled to receive from the commissioner a certificate to the effect that the tax upon any particular parcel, or tract, of real estate has been paid, and such certificate may be recorded in the office of the register of the county in which such real estate is situated, and shall be conclusive proof that the tax applicable to such real estate has been paid.
TN Code § 67-8-214 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-214. [reserved.]

 The commissioner may, in the commissioner's discretion, institute suit in the name of the state of Tennessee, in any court of competent jurisdiction for the collection of the tax imposed by this part in the event the tax is not paid when due. Such suit shall be for the amount of the tax due, with penalty and interest provided in this part.
TN Code § 67-8-216 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-216. Assistants to Commissioner

 The commissioner may employ necessary agents, representatives and assistants for the enforcement of this part, and the expense of their employment and all incidental expenses shall be defrayed out of the two and one-half percent (2.5%) of the moneys collected as provided in § 67-8-206, and, in case of suit, out of the penalty provided in this part, or so much thereof as may be necessary.
TN Code § 67-8-217 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 2 - Tennessee Estate Tax Law|§ 67-8-217. Violations — Penalties

 It is a Class C misdemeanor for any executor to fail to file any affidavit or duplicate federal tax return or other instrument required by this part to be filed, or to pay the tax imposed by this part when payable hereunder, or to comply with and obey any rule or regulation promulgated by the commissioner of revenue for the enforcement of this part, or to make and file a false return or report or other instrument required to be made and filed under this part.
TN Code § 67-8-301 (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.]|§ 67-8-301. Construction. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

 This part and part 4 of this chapter shall in no wise be construed impliedly or expressly to repeal or modify the Tennessee Estate Tax Law, compiled in part 2 of this chapter.
TN Code § 67-8-302 (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.]|§ 67-8-302. Classification of Beneficiaries. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

 The following named beneficiaries shall be included in:   Class A:  Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. For the purposes of parts 3-5 of this chapter, a person who is related to the decedent 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 § 67-8-303 (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.]|§ 67-8-303. Tax Imposed — Property Subject to Tax Generally. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

  A tax is imposed for the general uses of the state, under the conditions and subject to the conditions and limitations prescribed in this part, upon transfers, in trust or otherwise, of the following property, or any interest in the property or accrued income from the property:  When the transfer is from a domiciliary of this state:  Real property situated within this state;   Tangible personal property, except such as has an actual situs without this state;   All intangible personal property;   Proceeds of insurance policies, except as provided in this part; and   Proceeds of certain employee benefit trusts and plans to the extent provided in this part; or     When the transfer is from a decedent who is not a domiciliary of this state:  Real property situated within this state; and   Tangible personal property that has an actual situs within this state.       Property in which a decedent held a qualifying income interest for life, that is included for taxation pursuant to § 67-8-304(10), shall be treated as a taxable transfer of such property by such decedent.
TN Code § 67-8-305 (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.]|§ 67-8-305. Property Held Jointly. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

  Whenever any property was held jointly by the decedent and one (1) or more persons as tenants by the entirety or otherwise, or was deposited in banks or other depositories or institutions in the joint names of the decedent and one (1) or more other persons and was payable to one (1) or more, or to the survivor or survivors, so that, upon the death of the decedent, the survivor or survivors became entitled to the immediate possession, ownership or enjoyment of such property, the entire value of any such property shall be deemed to have been transferred from the decedent to the survivor or survivors, and such transfer shall be subject to the inheritance tax imposed by parts 3-5 of this chapter, except:  Where the decedent and the survivor are husband and wife at the death of the decedent, there shall be deducted one-half (½) of the value of the taxable transfer; and   In all other cases:  Where such property was originally acquired for an adequate and full consideration in money or money's worth and where it is clearly shown to the satisfaction of the commissioner of revenue that the survivor or survivors contributed a part of the consideration given for such property in money or money's worth, there shall be deducted only such part of the value of the taxable transfer as is proportionate to the consideration contributed by the survivor or survivors; and   Where the decedent and the survivor or survivors originally acquired such property other than for an adequate and full consideration in money or money's worth, there shall be deducted only such fractional part from the value of the taxable transfer as was originally acquired by the survivor or survivors.       Where the decedent was a resident of this state, this section shall apply to the property specified in § 67-8-303(a)(1), or where the decedent was a nonresident, to the property specified in § 67-8-303(a)(2).
TN Code § 67-8-306 (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.]|§ 67-8-306. Life Insurance. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

  If the decedent was a resident of this state, there shall be included in the gross estate the proceeds of insurance policies payable to named beneficiaries, or to the decedent's estate, or in such manner as to be subject to claims against the decedent's estate and to distribution as a part thereof.   This section shall include the proceeds of insurance policies commonly known as “paid-up contracts” or “investment contracts” or “annuity contracts” or similar types or forms of policies, the surrender value of which was subject to the control of the decedent prior to death.   Where life insurance, the proceeds of which are under the control of the decedent, is left by the decedent in such manner that the proceeds thereof cannot be subjected to the payment of the decedent's debts and where the proceeds of such insurance are received by beneficiaries thereof and are not subjected to the debts of the decedent, the fact that the decedent may have been insolvent and that a portion of the decedent's debts may remain unpaid shall not affect the liability for inheritance tax upon such insurance.
TN Code § 67-8-307 (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.]|§ 67-8-307. Revocable Trusts. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

 The gross estate of a resident shall include property specified in § 67-8-303(a)(1), and the gross estate of a nonresident shall include property specified in § 67-8-303(a)(2) transferred by the decedent by deed of trust in which the decedent reserved to the decedent, alone or in conjunction with others, powers of revocation, alteration or amendment, upon the exercise of which such property would revert to the decedent, to the extent of the value of such property subject to such powers and with respect to which such powers remained unexercised.
TN Code § 67-8-308 (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.]|§ 67-8-308. Transfers to Executors and Trustees. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

 If property is transferred to executors or trustees in lieu of their commissions or allowances, the excess in value of the property so transferred above the amount of commissions or allowances that would be payable in the absence of such transfer, shall be taxable.
TN Code § 67-8-309 (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.]|§ 67-8-309. Transfers by Operation of Law. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

 Any transfer of property in any manner by operation of law upon the death of any person shall be deemed a transfer taxable under this part and part 4 of this chapter.
TN Code § 67-8-310 (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.]|§ 67-8-310. Future, Contingent or Limited Estates, Income, Interest or Annuities — Valuation. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

  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 federal estate tax purposes at the time of the decedent's death. 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. Unless otherwise provided by the transferor, the tax on such temporary interests and remainders shall be payable out of the property in which such temporary interests and remainders exist.   In the event the internal revenue service issues regulations at any time that provide for an election between tables, such election shall be available at the same time and in the same manner to the personal representative of the estate with respect to the state inheritance 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 § 67-8-311 (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.]|§ 67-8-311. Estates Subject to Divestiture. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

 Where an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.