Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 8: Transfer Taxes

Part 1: Gift Tax

67-08-0101: Taxable transfers.
67-08-0102: Classification of donees.
67-08-0103: Deductible gifts.
67-08-0104: Standard exemptions.
67-08-0105: Gifts between or by spouses.
67-08-0106: Tax rates.
67-08-0107: Valuation of gift.
67-08-0108: Administrative powers of commissioner -- Assistants.
67-08-0109: Records and forms.
67-08-0110: Returns.
67-08-0111: Payment deadline.
67-08-0112: Determination of tax by commissioner.
67-08-0113: Distress warrant.
67-08-0114: [Repealed.]
67-08-0115: Liability of donee.
67-08-0116: Taxpayer's remedies.
67-08-0117: Estate and inheritance taxes unimpaired.
67-08-0118: Applicability.