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

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

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This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws.


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