Tennessee § 67-8-102 [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Classification of donees

Tennessee Statutes

§ 67-8-102 — [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Classification of donees

Tennessee § 67-8-102

Title67

This text of Tennessee § 67-8-102 ([Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Classification of donees) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-8-102 (2026).

Text

The following named donees shall be included in:

(1)Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and (2) Class B: Any other relative, person, association or corporation not specifically designated in Class A.

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The following named donees shall be included in: (1) Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and (2) Class B: Any other relative, person, association or corporation not specifically designated in Class A.

Legislative History

Acts 1939, ch. 137, § 4; C. Supp. 1950, § 1295.4 (Williams, § 1328.4); Acts 1965, ch. 19, § 1; 1978, ch. 731, § 17; 1983, ch. 73, § 11; T.C.A. (orig. ed.), § 67-2505(d); Acts 1996, ch. 866, § 1.