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.
Estate and inheritance taxes unimpaired. [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.]
Tenn. Code Ann. § 67-8-117, under Gift Tax [Not applicable to any transfer by gift made on or after January 1, 2012, see § 67-8-118.].
Tenn. Code Ann. § 67-8-117