Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

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  2. Tennessee Code
  3. Taxes and Licenses
  4. Transfer Taxes
  5. Gift Tax [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

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Section
67-8-101

Taxable Transfers. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-102

Classification of Donees. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-103

Deductible Gifts. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-104

Standard Exemptions. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-105

Gifts Between or by Spouses. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-106

Tax Rates. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-107

Valuation of Gift. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-108

Administrative Powers of Commissioner — Assistants. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-109

Records and Forms. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-110

Returns. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-111

Payment Deadline. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-112

Determination of Tax by Commissioner. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-113

Distress Warrant. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-114

[reserved.]

Section
67-8-116

Taxpayer's Remedies. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-117

Estate and Inheritance Taxes Unimpaired. [Not Applicable to Any Transfer by Gift Made on or After January 1, 2012, See § 67-8-118.]

Section
67-8-118

Applicability