Tennessee Code 67-8-201 – Short title
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Terms Used In Tennessee Code 67-8-201
- Estate: means the entire estate, and/or interest in the estate, of the decedent, that is subject to or liable for the payment of the federal estate tax before deducting any losses or exemptions in accordance with the Internal Revenue Code of 1954. See Tennessee Code 67-8-202
This part shall be known and may be cited as the “Tennessee Estate Tax Law.”