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

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The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year.


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