State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-8 > Part-1 > 67-8-106

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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(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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[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.]  

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-8 > Part-1 > 67-8-106

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:

Click to view table.

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:

Click to view table.

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.]  


State Codes and Statutes

State Codes and Statutes

Statutes > Tennessee > Title-67 > Chapter-8 > Part-1 > 67-8-106

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:

Click to view table.

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:

Click to view table.

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.]