Tennessee Statutes
§ 67-8-302 — [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Classification of beneficiaries
Tennessee § 67-8-302
JurisdictionTennessee
Title67
This text of Tennessee § 67-8-302 ([Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Classification of beneficiaries) 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. § 67-8-302 (2026).
Text
The following named beneficiaries 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. For the purposes of parts 3-5 of this chapter, a person who is related to the decedent 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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Legislative History
Acts 1929 (Ex. Sess.), ch. 29, § 2(2); Code 1932, § 1266; Acts 1963, ch. 196; 1965, ch. 18, § 1; 1967, ch. 383, § 1; 1972, ch. 452, § 2; impl. am. Acts 1976, ch. 529, § 1; impl. am. Acts 1977, ch. 25, §§ 3-5; Acts 1978, ch. 731, § 5; 1983, ch. 73, § 4; T.C.A. (orig. ed.), § 30-1609.
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 § 67-8-302, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-8-302.