Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 8: Transfer Taxes

Part 3: Inheritance Tax -General Provisions

Title 67: Taxes and Licenses

Chapter 8: Transfer Taxes

Part 3: Inheritance Tax - General Provisions

67-08-0301: Construction.
67-08-0302: Classification of beneficiaries.
67-08-0303: Tax imposed -- Property subject to tax generally.
67-08-0304: Taxable transfers generally.
67-08-0305: Property held jointly.
67-08-0306: Life insurance.
67-08-0307: Revocable trusts.
67-08-0308: Transfers to executors and trustees.
67-08-0309: Transfers by operation of law.
67-08-0310: Future, contingent or limited estates, income, interest or annuities -- Valuation.
67-08-0311: Estates subject to divestiture.
67-08-0312: Present value not ascertainable -- Procedure.
67-08-0313: Tax computed on aggregate value of transfers.
67-08-0314: Tax rates.
67-08-0315: Deductions.
67-08-0316: Exemptions.
67-08-0317: Credits.
67-08-0318: Applicability of part to decedents who die in 2016 or later.