reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-302 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Classification of beneficiaries

The following named beneficiaries shall be included in:
(1)
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
(2)
Class B:
Any other relative, person, association or corporation not specifically designated in Class A.
Acts 1929 (Ex. Sess.), ch. 29, § 2(2); Code 1932, § 1266; Acts 1963, ch. 196; 1965, ch. 18, § 1; 1967, ch. 383, § 1; 1972, ch. 452, § 2; impl. am. Acts 1976, ch. 529, § 1; impl. am. Acts 1977, ch. 25, §§ 3-5; Acts 1978, ch. 731, § 5; 1983, ch. 73, § 4; T.C.A. (orig. ed.), § 30-1609.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-303 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax imposed - Property subject to tax generally

(a)
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:
(1)
When the transfer is from a domiciliary of this state:
(A)
Real property situated within this state;
(B)
Tangible personal property, except such as has an actual situs without this state;
(C)
All intangible personal property;
(D)
Proceeds of insurance policies, except as provided in this part; and
(E)
Proceeds of certain employee benefit trusts and plans to the extent provided in this part; or
(2)
When the transfer is from a decedent who is not a domiciliary of this state:
(A)
Real property situated within this state; and
(B)
Tangible personal property that has an actual situs within this state.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 1(1); Code 1932, § 1259; Acts 1973, ch. 362, § 1; 1983, ch. 73, § 1; T.C.A. (orig. ed.), § 30-1601; Acts 1992, ch. 1003, §§ 2, 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-305 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Property held jointly

(a)
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:
(1)
Where the decedent and the survivor are husband and wife at the death of the decedent, there shall be deducted one-half (1/2) of the value of the taxable transfer; and
(2)
In all other cases:
(A)
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
(B)
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.
(b)
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)
.
Acts 1929 (Ex. Sess.), ch. 29, § 1(3); Code 1932, § 1261; Acts 1980, ch. 823, § 1; 1983, ch. 73, § 7; T.C.A. (orig. ed.), § 30-1603.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-306 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Life insurance

(a)
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.
(b)
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.
(c)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 1(4); Code 1932, § 1261A; Acts 1937, ch. 129, § 1; 1943, ch. 119, § 1; C. Supp. 1950, § 1261A; Acts 1963, ch. 204, § 1; 1972, ch. 452, § 1; T.C.A. (orig. ed.), § 30-1604.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-307 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Revocable trusts

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.
Acts 1929 (Ex. Sess.), ch. 29, § 1(5); Code 1932, § 1262; T.C.A. (orig. ed.), § 30-1605.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-308 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Transfers to executors and trustees.

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.
Acts 1929 (E.S.), ch. 29, § 1(6); Code 1932, § 1263; T.C.A. (orig. ed.), § 30-1606.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-309 - Transfers by operation of law

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.
Acts 1929 (Ex. Sess.), ch. 29, § 1(7); Code 1932, § 1264; Acts 1976, ch. 529, § 18; T.C.A. (orig. ed.), § 30-1607.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-310 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Future, contingent or limited estates, income, interest or annuities - Valuation

(a)
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.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 2(6); Code 1932, § 1270; Acts 1978, ch. 731, § 8; T.C.A. (orig. ed.), § 30-1613; Acts 1984, ch. 678, §§ 2, 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-311 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Estates subject to divestiture

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.
Acts 1929 (Ex. Sess.), ch. 29, § 2(7); Code 1932, § 1271; T.C.A. (orig. ed.), § 30-1614.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-312 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Present value not ascertainable - Procedure

(a)
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.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 2(8); Code 1932, § 1272; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1615.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-313 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers

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.
Acts 1929 (Ex. Sess.), ch. 29, § 4(1); Code 1932, § 1282; Acts 1937, ch. 129, § 5; 1943, ch. 114, § 3; C. Supp. 1950, § 1282; Acts 1970, ch. 559, § 3; 1971, ch. 118, § 3; T.C.A. (orig. ed.), § 30-1625.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-314 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax rates

(a)
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:
(1)
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.
(2)
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.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 2(3); Code 1932, § 1267; Acts 1935 (Ex. Sess.), ch. 41, § 1; C. Supp. 1950, § 1267; Acts 1967, ch. 141, § 1; 1972, ch. 452, § 3; 1978, ch. 731, § 6; T.C.A. (orig. ed.), § 30-1610; Acts 1984, ch. 989, § 2; 1985, ch. 364, § 4; 2012, ch. 1057, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-316 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Exemptions

(a)
(1)
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
(2)
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.
(b)
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
(c)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 2(2)hereby; Code 1932, § 1266; Acts 1963, ch. 196; 1965, ch. 18, § 1; 1967, ch. 383, § 1; 1972, ch. 452, § 2; impl. am. Acts 1976, ch. 529, § 1; impl. am. Acts 1977, ch. 25, §§ 3-5; Acts 1978, ch. 731, § 5; 1983, ch. 73, § 4; T.C.A. (orig. ed.), § 30-1609; Acts 1984, ch. 989, § 1; 1985, ch. 364, § 5; 1998, ch. 761, § 1; 2012, ch. 1057, § 1.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 67-8-317 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Credits

(a)
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.
(b)
The credit for previously paid tax computation shall be the lesser of the following:
(1)
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
(2)
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.
(c)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 2(5); Code 1932, § 1269; Acts 1978, ch. 731, § 7; T.C.A. (orig. ed.), § 30-1612; Acts 1985, ch. 453, § 8.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 3 - INHERITANCE TAX - GENERAL PROVISIONS (§§ 67-8-301 — 67-8-318) › Section 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.
Acts 2012, ch. 1057, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-401 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Administration by commissioner

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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(1); Code 1932, § 1273; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1616.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-402 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Assistants to commissioner

(a)
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.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(2); Code 1932, § 1274; T.C.A. (orig. ed.), § 30-1617.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-403 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Obtaining evidence

(a)
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.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(1); Code 1932, § 1273; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1616.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-404 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Forms and records

(a)
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.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(9); Code 1932, § 1281; T.C.A. (orig. ed.), § 30-1624.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-405 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Administrator - Appointment at commissioner's request

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.
Acts 1929 (Ex. Sess.), ch. 29, § 4(6); Code 1932, § 1287; T.C.A. (orig. ed.), § 30-1630.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-406 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] County clerks - Duties

(a)
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.
(b)
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.
(c)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(3); Code 1932, § 1275; Acts 1947, ch. 177, § 1; C. Supp. 1950, § 1275; Acts 1972, ch. 774, § 1; T.C.A. (orig. ed.), § 30-1618(a)-(c); Acts 1991, ch. 415, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-407 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Enforcement by district attorneys

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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-408 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Bond

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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(3); Code 1932, § 1275; Acts 1947, ch. 177, § 1; C. Supp. 1950, § 1275; Acts 1972, ch. 774, § 1; T.C.A. (orig. ed.), § 30-1618(d).
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-410 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Failure to file return

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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(5); Code 1932, § 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, § 2; C. Supp. 1950, § 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, § 2; 1978, ch. 731, § 10; T.C.A. (orig. ed.), § 30-1620; Acts 1984, ch. 845, § 3; 1985, ch. 364, § 7; 1985, ch. 396, § 2; 1989, ch. 186, § 2.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-411 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Appraisal of estate by commissioner

(a)
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.
(b)
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.
(c)
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
.
(d)
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
.
Acts 1929 (Ex. Sess.), ch. 29, § 3(5); Code 1932, § 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, § 2; C. Supp. 1950, § 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, § 2; 1978, ch. 731, § 10; T.C.A. (orig. ed.), § 30-1620; Acts 1984, ch. 578, § 1; 1984, ch. 845, § 2; 1985, ch. 364, § 7; 1986, ch. 749, § 18; 1989, ch. 186, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-413 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Nonresident's estate - Determination by commissioner

(a)
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.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 4(5); Code 1932, § 1286; T.C.A. (orig. ed.), § 30-1629.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-414 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liens

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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(7); mod. Code 1932, § 1279; Acts 1933, ch. 79, § 1; 1941, ch. 68, § 1; C. Supp. 1950, § 1279; Acts 1967, ch. 280, § 1; 1973, ch. 368, § 3(d); T.C.A. (orig. ed.), § 30-1622; Acts 1985, ch. 453, § 4; 2004, ch. 866, § 10.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-415 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Collection of tax - Reports by commissioner

(a)
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.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-416 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Refunds authorized

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.
Acts 1929 (Ex. Sess.), ch. 29, § 3(8); Code 1932, § 1280; T.C.A. (orig. ed.), § 30-1623.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-418 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Safe deposit vaults

(a)
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.
(b)
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.
(c)
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.
(d)
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.
(e)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 5(2); Code 1932, § 1289; T.C.A. (orig. ed.), § 30-1632; Acts 1998, ch. 1085, § 3.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-419 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Time for payment - Installments - Extensions

(a)
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.
(b)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 4(1), (3); Code 1932, §§ 1282, 1284; Acts 1937, ch. 129, § 5; 1943, ch. 114, §§ 3, 5; C. Supp. 1950, §§ 1282, 1284; Acts 1970, ch. 559, § 3; 1971, ch. 118, § 3; T.C.A. (orig. ed.), §§ 30-1625, 30-1627; Acts 1985, ch. 453, § 9.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-420 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Receipts and certificates of payment

(a)
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.
(b)
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)
.
Acts 1929 (Ex. Sess.), ch. 29, § 4(4); Code 1932, § 1285; T.C.A. (orig. ed.), § 30-1628; Acts 1997, ch. 426, § 24.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-422 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Violations - Penalties

(a)
(1)
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.
(2)
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.
(b)
The making of a false return or report or affidavit with intent to deceive constitutes the crime of perjury.
Acts 1929 (Ex. Sess.), ch. 29, § 5(3); Code 1932, § 1290; T.C.A. (orig. ed.), § 30-1633; Acts 1989, ch. 591, § 113.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-423 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liability of executors, administrators and trustees

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.
Acts 1929 (Ex. Sess.), ch. 29, § 5(5); Code 1932, § 1292; T.C.A. (orig. ed.), § 30-1635.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 67-8-424 - [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Insurance companies - Notice of death of insured

(a)
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:
(1)
The date and amount of each policy;
(2)
The name and address of each beneficiary in the policy; and
(3)
The time and manner of payment.
(b)
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.
(c)
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.
Acts 1929 (Ex. Sess.), ch. 29, § 5(6); Code 1932, § 1293; T.C.A. (orig. ed.), § 30-1636.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 4 - INHERITANCE TAX - ADMINISTRATION (§§ 67-8-401 — 67-8-425) › Section 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.
Acts 2012, ch. 1057, § 4.
2023 Tennessee Code › Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107) › Chapter 8 - TRANSFER TAXES (§§ 67-8-101 — 67-8-705) › Part 5 - INHERITANCE TAX - DISPUTED DOMICILE (§§ 67-8-501 — 67-8-507) › Section 67-8-501 - [Not applicable to decedents who die in 2016 or after, see section 67-8-507.] Part definitions

As used in this part, unless the context otherwise requires:
(1)
"Executor" means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator;
(2)
"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;
(3)
"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
(4)
"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.
Acts 1951, ch. 183, § 1 (Williams, § 1295.1); impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 30-1638.