reglab/housing_qa huggingface dataset:
TN Code § 67-8-418 (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.]|§ 67-8-418. Safe Deposit Vaults. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  No person engaged in the business of renting safe deposit vaults or other receptacles of similar character, shall rent any such vault or receptacle without first requiring all persons entitled to access thereto to agree in writing to notify the lessor of the death of any such person, and all persons having the right of access to any such safe deposit vault or receptacle upon the death of any other person having the right of access thereto, before seeking access, shall notify the lessor of the death of such person.   No lessor shall permit access to any safe deposit vault or receptacle by anyone after the death of any person who, at the time of death, had the right or privilege of access thereto, either as principal, deputy, agent, cotenant or otherwise, without notice to the commissioner.   At the time of opening any such vault or receptacle after the death of any person having the right of access thereto, the commissioner shall have the right to be present, in person or by representative, and to examine and inventory its contents.   Any violation of this section shall subject the violator 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.   This section shall not apply to any bank, savings bank, saving and loan association, or trust company subject to the procedures provided in title 45, chapter 2, part 9.
TN Code § 67-8-419 (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.]|§ 67-8-419. Time for Payment — Installments — Extensions. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  The tax imposed by this part and part 3 of this chapter shall be due and payable nine (9) months after the death of the transferor, or at the expiration of the additional time granted by the commissioner pursuant to § 67-8-409, but such tax may be paid sooner, if assessment thereof has been completed, and if the personal representative desires to make payment.   When it is shown to the satisfaction of the commissioner that the payment on the due date of any part of the amount determined to be due would impose undue hardship upon the estate, or would necessitate the sale of any portion of the estate at a sacrifice, or at an inadequate price, the commissioner may extend the time for the payment of any such part of the tax, or may enter into an agreement with the representative of the estate for the payment of the tax due thereon in installments. Such an agreement for the payment of the tax in installments, or for the deferment of payments, shall not affect the liability of the estate for interest. The running of the statute of limitations for assessment and collection, as provided in § 67-1-1501, shall be suspended for the period of any such extension. If an extension is granted, the commissioner may, if the commissioner deems it necessary, require the executor to furnish security for the payment of the amount in respect of which the extension is granted in accordance with the terms of the extension.
TN Code § 67-8-420 (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.]|§ 67-8-420. Receipts and Certificates of Payment. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  Upon the payment of the whole tax imposed against an estate under this part and part 3 of this chapter, the commissioner shall issue receipt therefor in duplicate to the representative of the estate, one (1) copy of which shall be filed in the office of the clerk of the court in which such estate was being administered, and no final accounting or settlement of such estate shall be made by the court prior to the filing of such receipt, or until the filing of a certificate by the commissioner that no tax is due thereon, such receipt or certificate to be furnished by the commissioner without cost to the estate or to the beneficiaries thereof.   Upon the payment of a fee of one dollar ($1.00) to the commissioner, which fee shall accrue to the state, any person other than the representative of the estate 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 it shall be conclusive proof that the tax applicable to such real estate has been paid and any lien thereon shall be released. However, the filing of such receipt or certificate shall not be necessary, if filing of a return has been waived pursuant to § 67-8-409(g).
TN Code § 67-8-421 (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.]|§ 67-8-421. [reserved.]

   Failure or refusal to make any report or return provided for in this part and part 3 of this chapter is a Class C misdemeanor.   The payment of any penalty imposed shall in no wise affect the liability for the tax, interest and any other penalties prescribed in this part.     The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury.
TN Code § 67-8-423 (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.]|§ 67-8-423. Liability of Executors, Administrators and Trustees. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

 Executors, administrators and trustees shall be liable for all taxes payable on the estate, together with any interest or penalties provided in this part, until the same shall have been paid; provided, that in no case shall such executor, administrator or trustee be liable for a greater amount than was actually received by the executor, administrator or trustee.
TN Code § 67-8-424 (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.]|§ 67-8-424. Insurance Companies — Notice of Death of Insured. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]

  Every life insurance company or association doing business in this state shall, within ten (10) days after the approval of proof of death of a person insured under a policy or policies, in such companies or association, give notice in writing to the commissioner where the estate is being administered stating:  The date and amount of each policy;   The name and address of each beneficiary in the policy; and   The time and manner of payment.     Any insurance company doing business in the state, failing or refusing to comply with this part and part 3 of this chapter, shall forfeit its charter in this state and its right to do business within the state.   Upon certification from the commissioner of commerce and insurance that any insurance company has failed or refused to comply with parts 3 and 4 of this chapter, the secretary of state shall forthwith cancel the charter of such company and shall immediately notify such insurance company that it is barred from doing further business in the state.
TN Code § 67-8-425 (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.]|§ 67-8-425. 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 § 67-8-501 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 5 - Inheritance Tax — Disputed Domicile [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.]|§ 67-8-501. Part Definitions. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.]

 As used in this part, unless the context otherwise requires:   “Executor” means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator;   “Inheritance tax” means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an “inheritance tax,” “transfer tax,” “succession tax,” “estate tax,” “death duty,” “death dues” or otherwise;   “Interested person” means any person who may be entitled to receive, or who has received, any property or interest that may be required to be considered in computing the death tax of any state involved; and   “Taxing official” means the commissioner of revenue, and in any other reciprocal state, the officer or body designated in the statute of such state substantially similar to this part.
TN Code § 67-8-502 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 5 - Inheritance Tax — Disputed Domicile [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.]|§ 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.]

 In any case in which this state and one (1) or more other states each claims that it was the domicile of a decedent at the time of death, and no judicial determination of domicile for inheritance tax purposes has been made in any such states, any executor, or the taxing official of any such state, may elect to invoke this part. Such election shall be evidenced by the sending of a notice by registered mail, receipt requested, to the taxing officials of each such state, and to each executor, ancillary administrator and interested person. Any executor may reject such election by sending a notice by registered mail, receipt requested, to the taxing officials involved and to all other executors within forty (40) days after the receipt of such notice of election. If such election be rejected, no further proceedings shall be had under this part. If such election be not rejected, the dispute as to the inheritance taxes shall be determined solely as provided in this part, and no other proceedings to determine or assess such inheritance taxes shall thereafter be instituted in the courts of this state or otherwise.
TN Code § 67-8-503 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 5 - Inheritance Tax — Disputed Domicile [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.]|§ 67-8-503. Agreement by States. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.]

  In any case in which an election is made as provided in § 67-8-502 and not rejected, the commissioner may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any inheritance tax, together with interest and penalties, that may be due this state; provided, that the agreement also fixes the amount to be paid the other state or states.   If an agreement cannot be reached and the arbitration proceedings specified in § 67-8-504 are commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before such proceeding is concluded, notwithstanding the commencement of such proceeding.   Upon the filing of such agreement or duplicate thereof with the authority that would have jurisdiction to assess the inheritance tax of this state if the decedent died domiciled in this state, an assessment shall be made as provided in the agreement, and such assessment, except as otherwise provided in this part, shall finally and conclusively fix and determine the amount of inheritance tax due this state.   In the event that the aggregate amount payable under such agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect thereto, the executor forthwith shall also pay to the commissioner the same percentage of the difference between such aggregate amount and the amount of such credit, as the amount payable to the commissioner under the agreement bears to such aggregate amount.
TN Code § 67-8-505 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 5 - Inheritance Tax — Disputed Domicile [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.]|§ 67-8-505. [reserved.]

 This part shall apply only in cases in which each of the states involved has in effect a law substantially similar to this part.
TN Code § 67-8-507 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 5 - Inheritance Tax — Disputed Domicile [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-507.]|§ 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.]

 This part does not apply in the case of any decedent who died in 2016 or in any subsequent year.
TN Code § 67-8-601 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 6 - Generation-Skipping Transfer Tax Law|§ 67-8-601. Short Title

 This part shall be known and may be cited as the “Generation-Skipping Transfer Tax Law.”
TN Code § 67-8-602 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 6 - Generation-Skipping Transfer Tax Law|§ 67-8-602. Part Definitions

 As used in this part, unless the context otherwise requires:   “Federal generation-skipping transfer tax” means the tax imposed by 26 U.S.C. § 2601;   “Generation-skipping transfer” means a transfer subject to the tax imposed by 26 U.S.C. § 2601 where the original transferor is a resident of Tennessee at the date of the transfer, or the property transferred is real property or tangible personal property with an actual situs in Tennessee; and   “Original transferor” means any grantor, donor, trustor or testator who by grant, gift, trust or will makes a transfer of real or personal property that results in the imposition of a federal generation-skipping transfer tax under applicable provisions of the Internal Revenue Code (26 U.S.C.).
TN Code § 67-8-603 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 6 - Generation-Skipping Transfer Tax Law|§ 67-8-603. Imposition of Tax — Credits

  A tax is imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state inheritance taxes under 26 U.S.C. § 2604.   If any of the property transferred is real property located in another state or is tangible personal property having an actual situs in another state that requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, any tax due pursuant to subsection (a) shall be reduced by an amount that bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of such property taxable in such other state bears to the value of the gross generation-skipping transfer for federal generation-skipping transfer tax purposes.
TN Code § 67-8-604 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 6 - Generation-Skipping Transfer Tax Law|§ 67-8-604. Returns

  Every person required to file a return reporting a generation-skipping transfer under applicable federal statute and regulations shall file a return with the department of revenue on or before the last day prescribed for filing the federal return, and shall pay the tax imposed by § 67-8-603 at that time. There shall be attached to the return filed with the department a duplicate copy of the federal return.   The return shall contain such information and be in such form as the commissioner may prescribe and shall state the amount of tax due under § 67-8-603. The return shall be executed under penalty of perjury.   If, after the filing of a duplicate copy of the federal return, the federal authorities shall increase or decrease the amount of the federal generation-skipping transfer tax, then an amended return shall be filed within thirty (30) days of the notice of the increase or decrease by the federal authorities with the department showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax. Any increase in the amount of tax due shall be paid with such amended return, and any decrease may be refunded by the department; provided, that a claim therefor, supported by proper proof, shall be filed with the commissioner within two (2) years from the date of such redetermination of tax by the federal authorities.
TN Code § 67-8-605 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 6 - Generation-Skipping Transfer Tax Law|§ 67-8-605. Administrative and Enforcement Procedures

 To the extent not inconsistent with §§ 67-8-603 and 67-8-604, the administrative and enforcement provisions of the inheritance tax law, as stated in parts 3-5 of this chapter, shall be applicable to this part in the event the original transferor is not alive at the time of the transfer. Notwithstanding § 67-8-118, if the original transferor is alive at the time of the transfer, the administrative and enforcement provisions of the gift tax law, as stated in part 1 of this chapter, shall be applicable to this part. Any other administrative or enforcement provision relating to the duty and power of the commissioner of revenue to collect state taxes shall be applicable to this part to the extent not inconsistent with it.
TN Code § 67-8-701 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 7 - Payment of Transfer Taxes in Kind Act|§ 67-8-701. Short Title — Purpose

  This part shall be known and may be cited as the “Payment of Transfer Taxes in Kind Act.”   It is the intent of this part, in appropriate circumstances, to allow the payment of transfer taxes under this chapter by the transfer to the state of unique objects of significant historical or artistic interest, unique sites or buildings of historical interest, or interests in real property having recreational, cultural, conservational, or wildlife value, or value to the state for a public purpose. It is not the intent to create a right in anyone to pay transfer taxes in kind.
TN Code § 67-8-702 (2021)
2021 Tennessee Code|Title 67 - Taxes and Licenses|Chapter 8 - Transfer Taxes|Part 7 - Payment of Transfer Taxes in Kind Act|§ 67-8-702. Part Definitions

 As used in this part, unless the context otherwise requires:   “Department” means the department of revenue;   “Donor” means any person responsible for the payment of transfer taxes to the state, including, but not limited to, a personal representative, executor, administrator, individual taxpayer, joint tenant, heir, legatee, devisee, grantee, transferee, trustee, tenant in common, conservator, guardian, custodian, or person interested in an estate or trust;   “In-kind payment” means a payment of transfer taxes or a portion thereof by the transfer to a receiving entity of qualified property;   “Interest in real property having recreational, conservational, or wildlife value” means any interest in real property that is of unique value as a scenic, historic, archaeological, scientific, or recreational resource to the state and that will contribute to the cultural, recreational, or economic life of the people, or is a unique and critical habitat for wildlife in the state;   “Interest in real property having state use value” means any interest in real property that is of unique value to the receiving entity to carry out its stated purposes;   “Object of significant artistic or historical value” means any object of art, collection, painting, portrait, mural, photograph, statue, tablet, carving, bas-relief, engraving, relic, coin, furniture, textile, basketry, artifact, natural specimen, rare book, author's papers, or other object of artistic, historical, or technical interest or of intrinsic cultural value;   “Qualified property” means an object of significant artistic or historical value, a site of significant historical interest, an interest in real property having recreational, conservational or wildlife value, or an interest in real property having state use value;   “Receiving entity” means the state of Tennessee, any department or agency thereof, any county, city, or other political subdivision of the state, or any state museum or state institution of health or education;   “Site of significant historical interest” means any real property, building, or fixture, or any combination thereof, of unique and peculiar historical significance; and   “Transfer taxes” means all the taxes imposed by this chapter, including the inheritance, estate, gift and generation-skipping transfer taxes, and interest and penalties thereon.