{"data":{"id":"us-tn/tenn.-code-ann.-67-8-117","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-8-117","heading":"[Not applicable to any transfer by gift made on or after January 1, 2012, see 67-8-118.] Estate and inheritance taxes unimpaired","body":"This part shall not be construed impliedly to repeal or modify the Tennessee Inheritance Tax Law, compiled in parts 3-5 of this chapter, or the Tennessee Estate Tax Law, compiled in part 2 of this chapter, but shall be construed in pari materia with such laws.","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":"09df3bca5c443b774aaf00b4625c0826d3874b11e8752edc99a98fe60adb19c1","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-8-116","next":"us-tn/tenn.-code-ann.-67-8-118"},"notice":"GroundRules: Original legal text. Not legal advice."}