Tennessee § 67-8-313 [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers

Tennessee Statutes

§ 67-8-313 — [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers

Tennessee § 67-8-313

Title67

This text of Tennessee § 67-8-313 ([Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers) 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. § 67-8-313 (2026).

Text

The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter.

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Legislative History

Acts 1929 (Ex. Sess.), ch. 29, § 4(1); Code 1932, § 1282; Acts 1937, ch. 129, § 5; 1943, ch. 114, § 3; C. Supp. 1950, § 1282; Acts 1970, ch. 559, § 3; 1971, ch. 118, § 3; T.C.A. (orig. ed.), § 30-1625.