[Not applicable to decedents who die in 2016 or after, see section 67-8-507.]

As used in this part, unless the context otherwise requires:

(1) “Executor” means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator;
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Terms Used In Tennessee Code 67-8-501

  • Decedent: A deceased person.
  • Person: includes a corporation, firm, company or association. See Tennessee Code 1-3-105
  • Property: includes both personal and real property. 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.
(2) “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;
(3) “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; and
(4) “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.
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