Any transfer of property in any manner by operation of law upon the death of any person shall be deemed a transfer taxable under this part and part 4 of this chapter.
Transfers by operation of law. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-309, under Inheritance Tax — General Provisions [Not applicable to decedents who die in 2016 or after, see § 67-8-318.].
Tenn. Code Ann. § 67-8-309