Tennessee § 67-8-410 [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Failure to file return

Tennessee Statutes

§ 67-8-410 — [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Failure to file return

Tennessee § 67-8-410

Title67

This text of Tennessee § 67-8-410 ([Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Failure to file return) 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. § 67-8-410 (2026).

Text

When any executor, administrator or trustee shall neglect or refuse to file the return, the commissioner is authorized to appraise the estate and to assess the tax upon the basis of all information available. Notice of such appraisal and tax assessment shall be given by the commissioner in accordance with § 67-8-409(e) and (f) , and the procedure thereafter with reference to an appeal from the appraisal and with reference to the collection of the tax shall be the same as in other cases.

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When any executor, administrator or trustee shall neglect or refuse to file the return, the commissioner is authorized to appraise the estate and to assess the tax upon the basis of all information available. Notice of such appraisal and tax assessment shall be given by the commissioner in accordance with § 67-8-409(e) and (f) , and the procedure thereafter with reference to an appeal from the appraisal and with reference to the collection of the tax shall be the same as in other cases.

Legislative History

Acts 1929 (Ex. Sess.), ch. 29, § 3(5); Code 1932, § 1277; Acts 1937, ch. 129, § 4; 1939, ch. 101, § 1; 1943, ch. 114, § 2; C. Supp. 1950, § 1277; Acts 1971, ch. 87, § 1; 1971, ch. 118, § 2; 1978, ch. 731, § 10; T.C.A. (orig. ed.), § 30-1620; Acts 1984, ch. 845, § 3; 1985, ch. 364, § 7; 1985, ch. 396, § 2; 1989, ch. 186, § 2.