Tennessee Statutes
§ 67-8-423 — [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liability of executors, administrators and trustees
Tennessee § 67-8-423
JurisdictionTennessee
Title67
This text of Tennessee § 67-8-423 ([Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liability of executors, administrators 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. § 67-8-423 (2026).
Text
Executors, administrators and trustees shall be liable for all taxes payable on the estate, together with any interest or penalties provided in this part, until the same shall have been paid; provided, that in no case shall such executor, administrator or trustee be liable for a greater amount than was actually received by the executor, administrator or trustee.
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Legislative History
Acts 1929 (Ex. Sess.), ch. 29, § 5(5); Code 1932, § 1292; T.C.A. (orig. ed.), § 30-1635.
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 § 67-8-423, Counsel Stack Legal Research, https://law.counselstack.com/statute/tn/67-8-423.