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TENNESSEE STATUTES AND CODES
67-8-106 - Tax rates.
67-8-106. Tax rates.
(a) The tax imposed by this part with respect to gifts made prior to 1984 shall be computed at the following rates:
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Click to view table.
(b) The tax imposed by this part with respect to gifts made after 1983 shall be computed at the following rates:
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Click to view table.
[Acts 1939, ch. 137, § 5; C. Supp. 1950, § 1295.5 (Williams, § 1328.5); Acts 1967, ch. 133, § 1; 1983, ch. 73, § 12; T.C.A. (orig. ed.), § 67-2506.]
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