Tennessee Statutes
§ 67-8-115 — [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Liability of donee
Tennessee § 67-8-115
JurisdictionTennessee
Title67
This text of Tennessee § 67-8-115 ([Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Liability of donee) 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. § 67-8-115 (2026).
Text
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.
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Legislative History
Acts 1939, ch. 137, § 17; C. Supp. 1950, § 1295.17 (Williams, § 1328.17); Acts 1973, ch. 368, § 3; T.C.A. (orig. ed.), § 67-2522.
Nearby Sections
15
§ 67-1-1001
Part definitions§ 67-1-1002
Grounds§ 67-1-1004
Ineffective against bona fide purchaser§ 67-1-1005
Duty to back assess or reassess - Citation§ 67-1-1006
Obtaining evidence§ 67-1-1008
Penalty and costs§ 67-1-1011
Records and reports§ 67-1-103
Study of tax laws - Report§ 67-1-104
Tax administration fundCite This Page — Counsel Stack
Bluebook (online)
Tennessee § 67-8-115, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-8-115.