Tenn. Code Ann. § 67-8-423: [Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liability of executors, administrators and trustees

Executors, administrators and trustees shall be liable for all taxes payable on the estate, together with any interest or penalties provided in this part, until the same shall have been paid; provided, that in no case shall such executor, administrator or trustee be liable for a greater amount than was actually received by the executor, administrator or trustee.