Tennessee Code 67-8-117 – Estate and inheritance taxes unimpaired.
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Terms Used In Tennessee Code 67-8-117
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.]
This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws.