§ 67-8-211. Rules and Regulations
The commissioner of revenue is empowered to make all necessary rules and regulations not inconsistent with the terms of this part, which shall have the force and effect of law, for the purpose of fully carrying out and giving effect to this part.
§ 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 […]
§ 67-8-204. Tax Imposed
In addition to any inheritance, succession and/or estate tax or taxes imposed by the state of Tennessee under the authority of any other statute or statutes, a Tennessee estate tax is imposed for the exclusive use of the state upon the transfer of the Tennessee estate of every decedent, the amount of which Tennessee estate […]
§ 67-8-205. Tax for Use of State
The tax imposed by this part is a tax exclusively for the use of the state, and no county, municipality or taxing district shall have power to levy any like tax.
§ 67-8-111. Payment Deadline. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]
The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year.
§ 67-8-112. Determination of Tax by Commissioner. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]
As soon as practicable after the return required by § 67-8-110 is filed, the commissioner shall examine it and determine the correct amount of the tax. If the required return is not filed by the donor on or before the date due, the commissioner shall determine the amount of the tax upon the basis of […]
§ 67-8-113. Distress Warrant. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]
The commissioner may issue a distress warrant for the collection of the tax imposed under this part, together with interest and penalty on the tax in accordance with § 67-4-110.
§ 67-8-114. [reserved.]
If the tax imposed under this part is not paid by the donor when due, and if a distress warrant directed against the property of such donor has been returned nulla bona, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift.
§ 67-8-116. Taxpayer’s Remedies. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]
If, in the determination of the existence of a deficiency, the commissioner appraises property at a value higher than that thought by the donor to be its true value, the donor shall have a right to file with the commissioner, within ninety (90) days from the date of the receipt of the notice of deficiency, […]