The tax imposed by this part for any calendar year shall be paid on or before April 15 following the close of such calendar year.
Payment deadline. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-111, under Gift Tax [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.].
Tenn. Code Ann. § 67-8-111