The value of all property transferred to each class of beneficiaries shall be aggregated for the purpose of computing the tax and allowing the exemptions heretofore provided for in this part and part 4 of this chapter.
Tax computed on aggregate value of transfers. [Not applicable to decedents who die in 2016 or after, see § 67-8-318.]
Tenn. Code Ann. § 67-8-313, under Inheritance Tax — General Provisions [Not applicable to decedents who die in 2016 or after, see § 67-8-318.].
Tenn. Code Ann. § 67-8-313