Tennessee Code Title 67. Taxes and Licenses § 67-8-413

(a) In the absence of administration in this state upon the estate of a nonresident decedent, the commissioner may, at the request of any representative of such state, duly appointed and qualified in the state of decedent's domicile, or at the request of any beneficiary of such estate, or at the request of a transferee or trustee under a transfer made during the lifetime of such nonresident decedent, determine whether or not any property within this state transferred by such nonresident, or forming a part of the nonresident's estate, is subject to tax under this part and part 3 of this chapter, and the amount of the tax.

(b) The commissioner's certificate as to the amount of such tax and the commissioner's receipt therefor may be filed in the court handling probate in the county in which such property is located, and shall be conclusive evidence of payment of the tax imposed by this part and part 3 of this chapter.