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

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

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The following named donees shall be included in:

  1. Class A:  Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and
  2. Class B:  Any other relative, person, association or corporation not specifically designated in Class A.


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