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Terms Used In Tennessee Code 31-6-105

  • Decedent: A deceased person.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.

All intangible property owned by a decedent escheats to this state in accordance with § 31-6-101 if the decedent was domiciled in this state at the time of the decedent’s death.