Tenn. Code Ann. » Tenn. Code / Title 67 / Chapter 8 / Part 3
Tennessee Code Annotated

Tenn. Code Ann. § 67-8-301 (2026)

[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Construction

✓ current as of May 2026
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This part and part 4 of this chapter shall in no wise be construed impliedly or expressly to repeal or modify the Tennessee Estate Tax Law, compiled in part 2 of this chapter.

Acts 1929 (Ex. Sess.), ch. 29, § 6(1); Code 1932, § 1294; T.C.A. (orig. ed.), § 30-1637.

Notes of Decisions
Cited in 5 cases, 2002–2013 · leading case: Clayton v. Morris, 104 S.W.3d 855 (Tenn. Ct. App. 2002).
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Clayton v. Morris, 104 S.W.3d 855 (Tenn. Ct. App. 2002). · cites it 2× “For the purposes hereof, the decedent’s gross estate shall be determined by the court in the same manner as for inheritance tax purposes pursuant to T.C.A. §§ 67-8-301 et. seq., except that the value of any life estate or trust for the lifetime benefit of the surviving spouse…”
In Re Est. of Soard, 173 S.W.3d 22 (Tenn. Ct. App. 2005). “] §§ 67-8-301 et seq., except that the value of any life estate or trust for the lifetime benefit of the surviving spouse shall be actuarially determined.”
In Re: Est. of Mary A. Grass (Tenn. Ct. App. 2008). · cites it 3× “rred in not deducting from the net estate, contrary to Tennessee Code Annotated section 31-4-101(a), all assets includable in the Decedent’s gross estate, which were transferred, or deemed transferred, to the surviving spouse or which were for the benefit of the surviving…”
Est. of Joseph Owen Boote, Jr., Helen Boote Shivers & Linda Boote, Co-Executors v. Richard H. Roberts, Comm'r, Tennessee Dep't of Revenue (Tenn. Ct. App. 2013). · cites it 2× “1977); see Tenn. Code Ann. §§ 67-8-301 to 67-8-507 (2011 & Supp.”
In Re: Est. of Frank Soard (Tenn. Ct. App. 2004). “] §§ 67-8-301 et seq., except that the value of any life estate or trust for the lifetime benefit of the surviving spouse shall be actuarially determined.”
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