TCA § 67-8-114 — [Reserved.]
If the donor does not pay the tax when due and a distress warrant against the donor’s property is returned nulla bona, the donee of the gift becomes personally liable for the tax up to the gift’s value.
- Jurisdiction
- United States — Tennessee
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- Act or statute
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- en
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gift tax liability
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TCA § 67-8-114 — [Reserved.]
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