Classification of beneficiaries. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]

Tenn. Code Ann. § 67-8-302, under Inheritance Tax — General Provisions [Not applicable to decedents who die in 2016 or after, see § 67-8-318.].

Tenn. Code Ann. § 67-8-302

(1) Class A: The following named beneficiaries shall be included in:(1) Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. For the purposes of parts 3-5 of this chapter, a person who is related to the decedent as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and(2) Class B: Any other relative, person, association or corporation not specifically designated in Class A.

(1) Class A: Husband, wife, son, daughter, lineal ancestor, lineal descendant, brother, sister, stepchild, son-in-law or daughter-in-law. For the purposes of parts 3-5 of this chapter, a person who is related to the decedent as a result of legal adoption shall be considered to have the same relationship as a natural lineal ancestor, lineal descendant, brother, sister or stepchild; and

(2) Class B: Any other relative, person, association or corporation not specifically designated in Class A.