Tennessee Code Annotated

Title 67: Taxes and Licenses

Chapter 8: Transfer Taxes

Part 4: Inheritance TaxAdministration

Title 67: Taxes and Licenses

Chapter 8: Transfer Taxes

Part 4: Inheritance Tax - Administration

67-08-0401: Administration by commissioner.
67-08-0402: Assistants to commissioner.
67-08-0403: Obtaining evidence.
67-08-0404: Forms and records.
67-08-0405: Administrator -- Appointment at commissioner's request.
67-08-0406: County clerks -- Duties.
67-08-0407: Enforcement by district attorneys.
67-08-0408: Bond.
67-08-0409: Return and inventory of estate.
67-08-0410: Failure to file return.
67-08-0411: Appraisal of estate by commissioner.
67-08-0412: Basis of appraisal.
67-08-0413: Nonresident's estate -- Determination by commissioner.
67-08-0414: Liens.
67-08-0415: Collection of tax -- Reports by commissioner.
67-08-0416: Refunds authorized.
67-08-0417: Payment of tax from estate -- Transfer or distribution of property.
67-08-0418: Safe deposit vaults.
67-08-0419: Time for payment -- Installments -- Extensions.
67-08-0420: Receipts and certificates of payment.
67-08-0421: [Repealed.]
67-08-0422: Violations -- Penalties.
67-08-0423: Liability of executors, administrators and trustees.
67-08-0424: Insurance companies -- Notice of death of insured.
67-08-0425: Applicability of part to decedents who die in 2016 or later.