Tennessee § 30-2-310 - Limitation on time of filing claims.

§ 30-2-310. Limitation on time of filing claims.

All claims and demands not filed with the probate court clerk, as required by §§ 30-2-306 — 30-2-309, or, if later, in which suit has not been brought or revived before the end of twelve (12) months from the date of death of the decedent, shall be forever barred. Notwithstanding subsection (a), all claims and demands not filed by the state with the probate court clerk, as required by §§ 30-2-306 — 30-2-309, or, if later, in which suit has not been brought or revived before the end of twelve (12) months from the date of death of the decedent, shall be forever barred. This statute of limitations shall not apply to claims for taxes. Claims for state taxes shall continue to be governed by § 67-1-1501. Acts 1939, ch. 175, § 3A, as added by Acts 1947, ch. 213, § 2; 1949, ch. 176, § 1; mod. C. Supp. 1950, § 8196.4 (Williams, § 8196.3a); Acts 1971, ch. 229, § 3; T.C.A. (orig. ed.), § 30-513; Acts 1989, ch. 395, § 4; 2000, ch. 970, § 1; 2014, ch. 883, § 1. Compiler's Notes. Acts 2000, ch. 970, § 2 provided that subsection (b) shall apply to all estates which have not been closed on January 1, 2001, and to all estates which come into existence on or after January 1, 2001. Cross-References. Actions against personal representative, § 28-3-102 . Revivor of actions, § 30-2-320 . Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), §§ 756, 757, 760, 769. Tennessee Forms (Robinson, Ramsey and Harwell), Nos. 4-1002 — 4-1005. Law Reviews. A Survey of Civil Procedure in Tennessee — 1977, II. Selecting a Proper Forum, (John L. Sobieski, Jr.), 46 Tenn. L. Rev. 273 (1979). Administration of Estates — Revival of Actions — Time Limitations, 36 Tenn. L. Rev. 804 (1969). Current Problems Facing the Executor Taking the Section 2053 Estate Tax Deduction (Jay D. Christiansen), 30 Vand. L. Rev. 795 (1977). Preferences, Priorities, and Powers of the State in the Collection of Delinquent Revenue: Tennessee's Tax Enforcement Procedures Act (Donald J. Serkin), 8 Mem. St. U.L. Rev. 707 (1978). TennCare: Expanded Estate Recovery - Recover at ALL Cost, 45 U. Mem. L. Rev. 711 (2015).