Tennessee § 67-8-605 - Administrative and enforcement procedures.
Full text of Tennessee Tennessee Code Annotated § 67-8-605 — Administrative and enforcement procedures., with citation guidance and answers to common questions.
§ 67-8-605. Administrative and enforcement procedures.
To the extent not inconsistent with §§ 67-8-603 and 67-8-604 , the administrative and enforcement provisions of the inheritance tax law, as stated in parts 3-5 of this chapter, shall be applicable to this part in the event the original transferor is not alive at the time of the transfer. Notwithstanding § 67-8-118 , if the original transferor is alive at the time of the transfer, the administrative and enforcement provisions of the gift tax law, as stated in part 1 of this chapter, shall be applicable to this part. Any other administrative or enforcement provision relating to the duty and power of the commissioner of revenue to collect state taxes shall be applicable to this part to the extent not inconsistent with it. Acts 1978, ch. 731, § 16; T.C.A., § 67-6105; Acts 1988, ch. 613, § 3; 2012, ch. 1085, § 5. Compiler's Notes. Acts 2012, ch. 1085, § 6 provided that the act, which amended this section, shall apply to tax years beginning on or after January 1, 2012. Law Reviews. The 1978 Tennessee Inheritance and Gift Tax Reform Act (R. Wayne Peters and Steven A. Rajtor), 14-3 Tenn. B.J. 4.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-8-605
What does Tennessee Code Annotated § 67-8-605 cover?
Section 67-8-605 ("Administrative and enforcement procedures.") 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 § 67-8-605?
A common citation format is "Tennessee Code Annotated § 67-8-605" (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 § 67-8-605 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.