Every person interested in the distribution of an estate shall execute to the executor, administrator, clerk, or person whose duty it is to distribute the estate, a receipt for that person's legacy, distributive share, or interest in the estate, upon payment of the same. It shall be necessary for the receipt to be executed under penalty of perjury or otherwise sworn before the clerk or a notary public. In the event that one (1) or more distributees refuse to acknowledge receipt of their respective share, the personal representative shall proceed to close the estate in accordance with chapter 2, part 6 of this title. The receipt shall be in a form developed by the administrative office of the courts. The form shall be posted on the website of the administrative office of the courts where it can be copied by the legatee or distributee or provided to the legatee or distributee by the court or the court clerk.
Code 1858, §§ 2320, 2321, 2323 (deriv. Acts 1853-1854, ch. 49, §§ 1, 2; 1855-1856, ch. 87); Shan., §§ 4057, 4058, 4060; Code 1932, §§ 8340, 8341, 8343; T.C.A. (orig. ed.), §§ 30-1308, 30-1309, 30-1311; Acts 1986, ch. 580, § 3; 2017, ch. 280, § 7.
Amendments. The 2017 amendment rewrote the second sentence which read: “It shall not be necessary for the receipt to be sworn or otherwise acknowledged before the clerk or a notary public.”; and added the third through fifth sentences.
Effective Dates. Acts 2017, ch. 280, § 8. July 1, 2017.
Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), §§ 799, 1144.
Tennessee Forms (Robinson, Ramsey and Harwell), No. 4-1309.