{"data":{"id":"us-tn/tenn.-code-ann.-67-8-423","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-8-423","heading":"[Not applicable to decedents who die in 2016 or after, see section 67-8-425.] Liability of executors, administrators and trustees","body":"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.","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":"cf4f0e25dcb1f0cc672e1090f7f1047bad2f1554d1fa363002d0268dfd075f61","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-8-422","next":"us-tn/tenn.-code-ann.-67-8-424"},"notice":"GroundRules: Original legal text. Not legal advice."}