30-2-310. Limitation on time of filing claims.
(a) All claims and demands not filed with the probate court clerk, as required by §§ 30-2-306 30-2-309, or, if later, in which suit has not been brought or revived before the end of twelve (12) months from the date of death of the decedent, shall be forever barred.
(b) Notwithstanding subsection (a), all claims and demands not filed by the state with the probate court clerk, as required by §§ 30-2-306 30-2-309, or, if later, in which suit has not been brought or revived before the end of twelve (12) months from the date of death of the decedent, shall be forever barred. This statute of limitations shall not apply to claims for state taxes. Claims for state taxes shall continue to be governed by § 67-1-1501.
[Acts 1939, ch. 175, § 3A, as added by Acts 1947, ch. 213, § 2; 1949, ch. 176, § 1; mod. C. Supp. 1950, § 8196.4 (Williams, § 8196.3a); Acts 1971, ch. 229, § 3; T.C.A. (orig. ed.), § 30-513; Acts 1989, ch. 395, § 4; 2000, ch. 970, § 1.]