§ 30-2-711. Affidavit of Pedigree
An affidavit before a commissioner of this state, or before any consul or notary public, as to the pedigree or right as legatee or distributee of any person, may be received as prima facie evidence of the pedigree or right by any personal representative in case no contest arises. Code 1858, § 2315 (deriv. Acts […]
§ 30-2-712. Affidavit of Heirship
Affidavits duly sworn to upon the personal knowledge of the affiant before an officer entitled to administer oaths in the jurisdiction where the affidavit is made, setting forth any fact or facts concerning the relationship of any parties to persons deceased, or containing a statement of any facts pertinent to be ascertained in determining the […]
§ 30-2-713. Satisfaction of Pecuniary Bequests, Devises or Transfers by Distribution in Kind — Agreements With Beneficiaries and Governmental Authorities
Whenever an executor, administrator with will annexed or a trustee is empowered under the will or trust of a decedent to satisfy a pecuniary bequest, devise or transfer in trust, in kind with assets at their value for federal estate tax purposes, that fiduciary, in order to implement such a bequest, devise or transfer in […]
§ 30-2-714. Recovery of Assets After Close of Estate
When all the debts of any deceased person are paid in full, and the administrator or executor of the deceased persons has resigned, or is dead, and there is no person representing the deceased person as administrator or executor, and there are claims due the estate of the decedent, that, from insolvency or other cause, […]
§ 30-2-613. Failure to Settle Accounts — Indictment — Penalty
No executor or administrator shall neglect or refuse, for thirty (30) days after service of a subpoena, to appear before the clerk of the probate court and settle the accounts. The clerk of the probate court shall return to the clerk of the circuit or criminal court, on or before the first day of every […]
§ 30-2-614. Proration of Federal Estate Taxes and Tennessee Inheritance or Estate Taxes
For the purposes of this section, “persons interested in the estate” means all persons who may be entitled to receive, or who have received, any property or interest that is required to be included in the gross estate of a decedent, or any benefit whatsoever with respect to any such property or interest, whether under […]
§ 30-2-701. Distribution of Balance — Final Settlement
Upon the payment of all claims that are not contested and upon provision being made for expenses of administration, obligations on account of taxes and assessments that have not been settled, claims not due and undetermined contested claims, together with costs and expenses of litigation, the personal representative shall pay any balance remaining in the […]
§ 30-2-702. Distributees Who Cannot Be Located, Infants or Persons Adjudicated Incompetent — Procedure for Payment of Shares
Whenever the personal representative of the estate of any deceased person in this state is ready to make a final report and settlement, and is prevented or precluded from making final settlement, because there is no personal representative of the estate of a deceased distributee to receive the share due that distributee or one (1) […]
§ 30-2-703. Disposition of Shares — Application and Claim for Share
Shares so placed in the state treasury shall not become the property of the state, but shall be and remain trust property demandable at any time by the owner or by the guardian of any owner, distributee or by the personal representative of any deceased owner. Any person lawfully entitled to receive any money paid […]
§ 30-2-704. Refunding Bonds
Every legatee and distributee, or representative of a legatee or distributee, who applies for payment of that person’s portion of the decedent’s estate, or any part thereof, prior to the time provided by law, shall, before receiving the payment, give bond with two (2) or more sufficient sureties, or one (1) corporate surety, in double […]