Transfers by Operation of Law. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Transfer Taxes
  5. Inheritance Tax — General Provisions [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]
  6. Transfers by Operation of Law. [Not Applicable to Decedents Who Die in 2016 or After, See § 67-8-318.]

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Any transfer of property in any manner by operation of law upon the death of any person shall be deemed a transfer taxable under this part and part 4 of this chapter.


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