Tennessee § 67-8-106 [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Tax rates

Tennessee Statutes

§ 67-8-106 — [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Tax rates

Tennessee § 67-8-106

Title67

This text of Tennessee § 67-8-106 ([Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Tax rates) 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. § 67-8-106 (2026).

Text

(a)The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates: CLASS A 1.4 percent on amounts from $10,000 to $25,000; 2 percent on the next $25,000 or part thereof; 4 percent on the next $50,000 or part thereof; 5.5 percent on the next $200,000 or part thereof; 6.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $500,000. CLASS B 6.5 percent on amounts from $5,000 to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13. 5 percent on the next $50,000 or part thereof; 16 percent on the next $50,000 or part thereof; 20 percent on the excess over $250,000.

(b)The tax imposed by this part with respect to gifts made after 1983 shall be computed at the follow

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(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates: CLASS A 1.4 percent on amounts from $10,000 to $25,000; 2 percent on the next $25,000 or part thereof; 4 percent on the next $50,000 or part thereof; 5.5 percent on the next $200,000 or part thereof; 6.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $500,000. CLASS B 6.5 percent on amounts from $5,000 to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13. 5 percent on the next $50,000 or part thereof; 16 percent on the next $50,000 or part thereof; 20 percent on the excess over $250,000. (b) The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates: CLASS A 5.5 percent on the amount of net taxable gifts up to $40,000; 6.5 percent on the next $200,000 or part thereof; 7.5 percent on the next $200,000 or part thereof; 9.5 percent on the excess over $440,000. CLASS B 6.5 percent on the amount of net taxable gifts up to $50,000; 9.5 percent on the next $50,000 or part thereof; 12 percent on the next $50,000 or part thereof; 13.5 percent on the next $50,000 or part thereof; 16 percent on the excess over $200,000.