Tennessee Statutes
§ 67-8-117 — [Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Estate and inheritance taxes unimpaired
Tennessee § 67-8-117
JurisdictionTennessee
Title67
This text of Tennessee § 67-8-117 ([Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Estate and inheritance taxes unimpaired) 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. § 67-8-117 (2026).
Text
This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws.
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Legislative History
Acts 1939, ch. 137, § 21; C. Supp. 1950, § 1295.21 (Williams, § 1328.21); T.C.A. (orig. ed.), § 67-2526.
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 § 67-8-117, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-8-117.