§ 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.
§ 67-8-417. 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, […]
§ 67-8-404. 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 […]
§ 67-8-408. Bond. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-425.]
When any personal representative, executor or administrator has qualified as such and has executed the required bond as provided in title 30, chapter 2, the amount of the bond shall be sufficient to cover any inheritance tax due or owing the state.