{"data":{"id":"us-tn/tenn.-code-ann.-67-8-313","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-8-313","heading":"[Not applicable to decedents who die in 2016 or after, see section 67-8-318.] Tax computed on aggregate value of transfers","body":"The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter.","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":"9bf6b6917b28a157b6bd435998dfd0c9d5d3b5aebae9af2f0d0d7ead8d358360","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-8-312","next":"us-tn/tenn.-code-ann.-67-8-314"},"notice":"GroundRules: Original legal text. Not legal advice."}