Tennessee Code 67-8-111 – Payment deadline
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Terms Used In Tennessee Code 67-8-111
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.]
The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year.