§ 67-8-413. Nonresident’s Estate — Determination by Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
In the absence of administration in this state upon the estate of a nonresident decedent, the commissioner may, at the request of any representative of such state, duly appointed and qualified in the state of decedent’s domicile, or at the request of any beneficiary of such estate, or at the request of a transferee or […]
§ 67-8-414. Liens. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
Upon the issuance by the state of a receipt to an administrator or executor who has paid the tax imposed by parts 3-5 of this chapter, the administrator or executor shall be subrogated to any lien or right to proceed against any transferred property in the hands of a transferee, donee, or bona fide purchaser […]
§ 67-8-415. Collection of Tax — Reports by Commissioner. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
The commissioner shall collect the tax imposed by this part and part 3 of this chapter and deposit the tax in such depository, or depositories, as the commissioner may select, which shall have executed and filed with the commissioner a bond in an amount fixed by the commissioner, signed by an approved surety company authorized […]
§ 67-8-416. Refunds Authorized. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
The commissioner is empowered to make refund of any excess, erroneous or improper tax payment received by the commissioner out of the funds in the commissioner’s keeping to the estate from which it is received.
§ 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 […]