Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 8: Transfer Taxes

Part 1: Gift Tax

TCA 67-8-102: Classification of donees.

The following named donees 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. If a person has no child or grandchild, a niece or nephew of such person and the issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor 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.

History: [Acts 1939, ch. 137, § 4; C. Supp. 1950, § 1295.4 (Williams, § 1328.4); Acts 1965, ch. 19, § 1; 1978, ch. 731, § 17; 1983, ch. 73, § 11; T.C.A. (orig. ed.), § 67-2505(d); Acts 1996, ch. 866, § 1.]