§ 67-8-115. Liability of Donee. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]
67-8-213. Receipts and certificates of payment. 67-8-215. Suits for enforcement. 67-8-422. Violations — Penalties. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.] 67-8-506. Reciprocity. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
§ 67-8-213. Receipts and Certificates of Payment
67-8-215. Suits for enforcement. 67-8-422. Violations — Penalties. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.] 67-8-506. Reciprocity. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
§ 67-8-215. Suits for Enforcement
67-8-422. Violations — Penalties. [Not applicable to decedents who die in 2016 or after, see § 67-8-425.] 67-8-506. Reciprocity. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
§ 67-8-422. Violations — Penalties. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
67-8-506. Reciprocity. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]
§ 67-8-601. Short Title
This part shall be known and may be cited as the “Generation-Skipping Transfer Tax Law.”
§ 67-8-602. Part Definitions
As used in this part, unless the context otherwise requires: “Federal generation-skipping transfer tax” means the tax imposed by 26 U.S.C. § 2601; “Generation-skipping transfer” means a transfer subject to the tax imposed by 26 U.S.C. § 2601 where the original transferor is a resident of Tennessee at the date of the transfer, or the […]
§ 67-8-603. Imposition of Tax — Credits
A tax is imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state inheritance taxes under 26 U.S.C. § 2604. If any of the property transferred is real property located in another state or is tangible personal property having an actual situs in another state that requires […]
§ 67-8-604. Returns
Every person required to file a return reporting a generation-skipping transfer under applicable federal statute and regulations shall file a return with the department of revenue on or before the last day prescribed for filing the federal return, and shall pay the tax imposed by § 67-8-603 at that time. There shall be attached to […]
§ 67-8-605. Administrative and Enforcement Procedures
To the extent not inconsistent with §§ 67-8-603 and 67-8-604, the administrative and enforcement provisions of the inheritance tax law, as stated in parts 3-5 of this chapter, shall be applicable to this part in the event the original transferor is not alive at the time of the transfer. Notwithstanding § 67-8-118, if the original […]
§ 67-8-701. Short Title — Purpose
This part shall be known and may be cited as the “Payment of Transfer Taxes in Kind Act.” It is the intent of this part, in appropriate circumstances, to allow the payment of transfer taxes under this chapter by the transfer to the state of unique objects of significant historical or artistic interest, unique sites […]