[Not applicable to decedents who die in 2016 or after, see section 67-8-425.]

(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.
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Terms Used In Tennessee Code 67-8-413

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • 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.
  • Probate: Proving a will
  • Property: includes both personal and real property. See Tennessee Code 1-3-105
  • Representative: when applied to those who represent a decedent, includes executors and administrators, unless the context implies heirs and distributees. 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
  • Trustee: A person or institution holding and administering property in trust.
(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.
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