§ 67-8-417. Payment of Tax From Estate — Transfer or Distribution of Property. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
All taxes due by an estate under this part and part 3 of this chapter shall be paid by the executor, administrator or trustee out of the funds in the executor’s, administrator’s or trustee’s hands for distribution, and no part of the property of an estate subject to this tax shall be distributed until the […]
§ 67-8-418. Safe Deposit Vaults. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
No person engaged in the business of renting safe deposit vaults or other receptacles of similar character, shall rent any such vault or receptacle without first requiring all persons entitled to access thereto to agree in writing to notify the lessor of the death of any such person, and all persons having the right of […]
§ 67-8-419. Time for Payment — Installments — Extensions. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
The tax imposed by this part and part 3 of this chapter shall be due and payable nine (9) months after the death of the transferor, or at the expiration of the additional time granted by the commissioner pursuant to § 67-8-409, but such tax may be paid sooner, if assessment thereof has been completed, […]
§ 67-8-420. Receipts and Certificates of Payment. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
Upon the payment of the whole tax imposed against an estate under this part and part 3 of this chapter, the commissioner shall issue receipt therefor in duplicate to the representative of the estate, one (1) copy of which shall be filed in the office of the clerk of the court in which such estate […]
§ 67-8-401. Administration by Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
The commissioner of revenue, referred to as “commissioner” in this part, has full supervision of the administration and enforcement of this part and part 3 of this chapter and of the collection of all taxes imposed thereunder, and shall make such rules and regulations as may be necessary for its proper interpretation and enforcement, and […]
§ 67-8-402. Assistants to Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
The commissioner may designate such deputies, appraisers, agents and other assistants as may be necessary for carrying out the full purpose and intent of this part and part 3 of this chapter. Such deputies, appraisers, agents and assistants, so designated by the commissioner, are empowered to represent the commissioner in inventorying and appraising estates, examining […]
§ 67-8-403. Obtaining Evidence. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
The commissioner has the power to compel the attendance of witnesses and the production of evidence, by subpoena, to administer oaths and to take testimony in relation to any matter under this part and part 3 of this chapter. Witnesses shall receive the same fees as are paid other witnesses in courts of record, such […]
§ 67-8-404. Forms and Records. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
The commissioner is empowered to prescribe such forms as may be necessary under this part and part 3 of this chapter and shall keep such records as are indicated by good accounting practice. The commissioner may, by general regulations, prescribe how much and what portion of the commissioner’s records shall be open to the inspection […]
§ 67-8-405. Administrator — Appointment at Commissioner’s Request. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
In order that the tax imposed in this part may be expeditiously collected, if, within six (6) months after the death of any decedent, resident or nonresident, an executor does not qualify or an administrator is not appointed in Tennessee at the instance of other persons interested in the estate, then the commissioner may apply […]
§ 67-8-406. County Clerks — Duties. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
It is the duty of the county clerk of the county in which an estate is administered by an executor, administrator, or trustee, upon the issuance of letters of administration, to deliver, or forward by mail, to the commissioner, a statement under the county clerk’s seal of office giving the name and date of death […]