{"data":{"id":"us-tn/tenn.-code-ann.-67-8-115","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-8-115","heading":"[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Liability of donee","body":"If the tax imposed under this part is not paid by the donor when due, and if a distress warrant directed against the property of such donor has been returned nulla bona, the donee of any gift shall be personally liable for such tax to the extent of the value of such gift.","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":"aaee6fa783a487488cb024bfad9333e2eef74eb5336143f5c25e22525c960f08","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-8-113","next":"us-tn/tenn.-code-ann.-67-8-116"},"notice":"GroundRules: Original legal text. Not legal advice."}