Tennessee Statutes
§ 67-8-311 — [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Estates subject to divestiture
Tennessee·Title 67
Where an estate or interest may be divested by the act or omission of the transferee, it shall be taxed as if there were no possibility of divesting.
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Tennessee § 67-8-311 ([Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Estates subject to divestiture) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Acts 1929 (Ex. Sess.), ch. 29, § 2(7); Code 1932, § 1271; T.C.A. (orig. ed.), § 30-1614.
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 fund