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TENNESSEE STATUTES AND CODES
67-8-313 - Tax computed on aggregate value of transfers.
67-8-313. Tax computed on aggregate value of transfers.
The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter.
[Acts 1929 (E.S.), ch. 29, § 4(1); Code 1932, § 1282; Acts 1937, ch. 129, § 5; 1943, ch. 114, § 3; C. Supp. 1950, § 1282; Acts 1970, ch. 559, § 3; 1971, ch. 118, § 3; T.C.A. (orig. ed.), § 30-1625.]
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