Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 8: Transfer Taxes

Part 1: Gift Tax

TCA 67-8-106: Tax rates.

(a)  The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates:

Click to view table.

Click to view table.

(b)  The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates:

Click to view table.

Click to view table.

History: [Acts 1939, ch. 137, § 5; C. Supp. 1950, § 1295.5 (Williams, § 1328.5); Acts 1967, ch. 133, § 1; 1983, ch. 73, § 12; T.C.A. (orig. ed.), § 67-2506.]