Tennessee Code 67-8-207 – Time for payment
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Terms Used In Tennessee Code 67-8-207
- 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
- Federal estate tax: means the tax imposed by chapter 11 of the Internal Revenue Code of 1954 ( 26 U. See Tennessee Code 67-8-202
The Tennessee estate tax shall be payable at the same time or times at which the federal estate tax is payable.