Terms Used In Tennessee Code > Title 67 > Chapter 8 > Part 5 - Inheritance Tax - Disputed Domicile

• Decedent: A deceased person.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Executor: A male person named in a will to carry out the decedent
• Executor: means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator. See Tennessee Code 67-8-501
• Inheritance tax: means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation thereof, or intended to take effect in possession or enjoyment at or after death, whether denominated an "inheritance tax" "transfer tax" "succession tax" "estate tax" "death duty" "death dues" or otherwise. See Tennessee Code 67-8-501
• Interested person: means any person who may be entitled to receive, or who has received, any property or interest that may be required to be considered in computing the death tax of any state involved. See Tennessee Code 67-8-501
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
• Probate: Proving a will
• Property: includes both personal and real property. See Tennessee Code 1-3-105
• Record: means information that is inscribed on a tangible medium or that is stored in an electronic or other medium and is retrievable in a perceivable form. See Tennessee Code 1-3-105
• State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• Taxing official: means the commissioner of revenue, and in any other reciprocal state, the officer or body designated in the statute of such state substantially similar to this part. See Tennessee Code 67-8-501
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• United States: includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
• written: includes printing, typewriting, engraving, lithography, and any other mode of representing words and letters. See Tennessee Code 1-3-105
• Year: means a calendar year, unless otherwise expressed. See Tennessee Code 1-3-105