§ 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 […]
§ 67-8-407. Enforcement by District Attorneys. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
In event it should become necessary to enforce the payment of any tax imposed by this part and part 3 of this chapter by legal action in the courts, the commissioner shall make use of the offices of the several district attorneys general, such action to be taken under the supervision and direction of the […]