Tenn. Code § 67-8-313

Current through Acts 2023-2024, ch. 1069

Section 67-8-313 - [Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers

The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter.

T.C.A. § 67-8-313

Acts 1929 (Ex. Sess.), ch. 29, § 4(1); Code 1932, § 1282; Acts 1937, ch. 129, § 5; 1943, ch. 114, § 3; C. Supp. 1950, § 1282; Acts 1970, ch. 559, § 3; 1971, ch. 118, § 3; T.C.A. (orig. ed.), § 30-1625.