Tennessee Code 67-8-313 – Tax computed on aggregate value of transfers
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Terms Used In Tennessee Code 67-8-313
- Property: includes both personal and real property. See Tennessee Code 1-3-105
[Not applicable to decedents who die in 2016 or after, see section 67-8-318.]
The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter.