[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.]

The following named donees shall be included in:

(1)Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and

Terms Used In Tennessee Code 67-8-102

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Lineal descendant: Direct descendant of the same ancestors.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
(2)Class B: Any other relative, person, association or corporation not specifically designated in Class A.
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