(a) Upon the payment of the tax, the commissioner of revenue shall issue receipt therefor in duplicate to the executor.

Terms Used In Tennessee Code 67-8-213

  • 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
  • Executor: A male person named in a will to carry out the decedent
  • Executor: includes administrator, and any other person liable for the payment of the federal estate tax. See Tennessee Code 67-8-202
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
(b) Upon the payment of a fee of one dollar ($1.00) to the commissioner, which fee shall accrue to the state, the executor or any other person shall be entitled to receive from the commissioner a certificate to the effect that the tax upon any particular parcel, or tract, of real estate has been paid, and such certificate may be recorded in the office of the register of the county in which such real estate is situated, and shall be conclusive proof that the tax applicable to such real estate has been paid.
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