§ 67-8-212. [reserved.]
Upon the payment of the tax, the commissioner of revenue shall issue receipt therefor in duplicate to the executor. Upon the payment of a fee of one dollar ($1.00) to the commissioner, which fee shall accrue to the state, the executor or any other person shall be entitled to receive from the commissioner a certificate […]
§ 67-8-214. [reserved.]
The commissioner may, in the commissioner’s discretion, institute suit in the name of the state of Tennessee, in any court of competent jurisdiction for the collection of the tax imposed by this part in the event the tax is not paid when due. Such suit shall be for the amount of the tax due, with […]
§ 67-8-201. Short Title
This part shall be known and may be cited as the “Tennessee Estate Tax Law.”
§ 67-8-202. Part Definitions
As used in this part, unless the context otherwise requires: “Credit” means the maximum credit for any estate, inheritance, legacy, or succession taxes paid to any state or territory or the District of Columbia, allowable with respect to the gross federal estate tax by § 2011 of the Internal Revenue Code of 1954 (26 U.S.C. […]
§ 67-8-203. Construction With Federal Law
In the application of this part, chapter 11 of the Internal Revenue Code of 1954 (26 U.S.C. § 2001 et seq.), or of any amendment thereto, or of any substituted act, insofar as may be necessary, shall be applied to the same extent as if the provisions were set forth in this part. Except as […]