{"data":{"id":"us-tn/tenn.-code-ann.-67-8-102","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-8-102","heading":"[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Classification of donees","body":"The following named donees shall be included in:\n(1) Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. If a person has no child or grandchild, a niece or nephew of such person and the issue of such niece or nephew shall be a donee within this class. For the purposes of this part, a person who is related to the donor as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and\n(2) Class B: Any other relative, person, association or corporation not specifically designated in Class A.","path":["TN Code","Title 67","Chapter 8"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"52f86a2aa77796e5858a6fdec895d2567a457fec16e22ea463480a9f6b8a28a4","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-8-101","next":"us-tn/tenn.-code-ann.-67-8-103"},"notice":"GroundRules: Original legal text. Not legal advice."}