Tennessee § 31-7-114 - Tax qualified customer.
Full text of Tennessee Tennessee Code Annotated § 31-7-114 — Tax qualified customer., with citation guidance and answers to common questions.
§ 31-7-114. Tax qualified customer.
Notwithstanding this chapter, if as a result of a disclaimer or transfer the disclaimed or transferred interest is treated pursuant to title 26 of the United States code, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, as never having been transferred to the disclaimant, then the disclaimer or transfer is effective as a disclaimer under this chapter. Tax qualified disclaimers must comply with the rules set forth in 26 U.S.C. § 2518, as now or hereafter amended, or any successor statute thereto, and the regulations promulgated thereunder, including the nine-month time limitation set forth under 26 U.S.C. § 2518(b)(2). Acts 2019, ch. 340, § 2. Effective Dates. Acts 2019, ch. 340, § 20. May 10, 2019.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 31-7-114
What does Tennessee Code Annotated § 31-7-114 cover?
Section 31-7-114 ("Tax qualified customer.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 31-7-114?
A common citation format is "Tennessee Code Annotated § 31-7-114" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 31-7-114 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.