(a) All claims and demands not filed with the probate court clerk, as required by §§ 30-2-306 – 30-2-309, or, if later, in which suit has not been brought or revived before the end of twelve (12) months from the date of death of the decedent, shall be forever barred.(b) Notwithstanding subsection (a), all claims and demands not filed by the state with the probate court clerk, as required by §§ 30-2-306 – 30-2-309, or, if later, in which suit has not been brought or revived before the end of twelve (12) months from the date of death of the decedent, shall be forever barred. This statute of limitations shall not apply to claims for taxes. Claims for state taxes shall continue to be governed by § 67-1-1501.(c) Notwithstanding subsections (a) and (b), § 71-5-116, and §§ 30-2-306 – 30-2-309:
(1) If the bureau of TennCare receives a notice to creditors as defined in § 30-2-306(b) within twelve (12) months of the decedent’s date of death, then the bureau’s claims and demands against the decedent’s estate are forever barred unless the bureau files a claim with the probate court clerk or brings or revives suit within the later of:
(A) Twelve (12) months from the decedent’s date of death; or(B) Four (4) months from the date when the bureau received the notice to creditors;(2) If the bureau of TennCare does not receive a notice to creditors as defined in § 30-2-306(b) within twelve (12) months of the decedent’s date of death, then the bureau’s claims and demands against the decedent’s estate are forever barred unless the bureau files a claim with the probate court clerk or files a petition to open or re-open a decedent’s estate within forty-eight (48) months of the decedent’s date of death;(3) If a claim is not filed by the bureau of TennCare pursuant to subdivision (c)(1) or (c)(2), then the requirements of § 71-5-116(c)(2) do not apply.
