Tennessee Statutes
§ 67-8-308 — [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Transfers to executors and trustees
Tennessee § 67-8-308
JurisdictionTennessee
Title67
This text of Tennessee § 67-8-308 ([Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Transfers to executors and trustees) 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. § 67-8-308 (2026).
Text
If property is transferred to executors or trustees in lieu of their commissions or allowances, the excess in value of the property so transferred above the amount of commissions or allowances that would be payable in the absence of such transfer, shall be taxable.
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Legislative History
Acts 1929 (E.S.), ch. 29, § 1(6); Code 1932, § 1263; T.C.A. (orig. ed.), § 30-1606.
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 § 67-8-308, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-8-308.