67-8-309 - Transfers by operation of law. - Tennessee Statutes

67-8-309. Transfers by operation of law.

Any transfer of property in any manner by operation of law upon the death of any person shall be deemed a transfer taxable under this part and part 4 of this chapter.

[Acts 1929 (E.S.), ch. 29, § 1(7); Code 1932, § 1264; Acts 1976, ch. 529, § 18; T.C.A. (orig. ed.), § 30-1607.]