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Current as of January 02, 2024 | Updated by Findlaw Staff
The Tennessee estate tax shall be charged upon the entire Tennessee estate of the decedent, and the executor shall pay the tax to the commissioner of revenue, and shall file with such commissioner an affidavit showing:
(1) The amount of the federal estate tax before allowing the maximum credit for taxes of any of the kinds as provided in § 2011 of the Internal Revenue Code of 1954 (26 U.S.C. § 2011);
(2) The proportion of nontaxable property to the entire estate, referred to in § 67-8-202;
(3) The amount of state taxes;
(4) The amount of any additional taxes allowable in computing the federal estate tax of the decedent;
(5) The amount of the Tennessee estate tax; and
(6) The amount of interest, if any, paid on such federal estate tax and the period covered by such interest, together with the amounts, if any, of any of the items theretofore paid and a duplicate of the federal estate tax return filed or being filed by the executor.
Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-8-206 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-8-206/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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