Tennessee § 67-8-701 Short title - Purpose

Tennessee Statutes

§ 67-8-701 — Short title - Purpose

Tennessee § 67-8-701

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This text of Tennessee § 67-8-701 (Short title - Purpose) 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. § 67-8-701 (2026).

Text

(a)This part shall be known and may be cited as the "Payment of Transfer Taxes in Kind Act." (b) It is the intent of this part, in appropriate circumstances, to allow the payment of transfer taxes under this chapter by the transfer to the state of unique objects of significant historical or artistic interest, unique sites or buildings of historical interest, or interests in real property having recreational, cultural, conservational, or wildlife value, or value to the state for a public purpose. It is not the intent to create a right in anyone to pay transfer taxes in kind.

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(a) This part shall be known and may be cited as the "Payment of Transfer Taxes in Kind Act." (b) It is the intent of this part, in appropriate circumstances, to allow the payment of transfer taxes under this chapter by the transfer to the state of unique objects of significant historical or artistic interest, unique sites or buildings of historical interest, or interests in real property having recreational, cultural, conservational, or wildlife value, or value to the state for a public purpose. It is not the intent to create a right in anyone to pay transfer taxes in kind.