Reciprocity. [Not applicable to decedents who die in 2016 or after, see § 67-8-507.]

Tenn. Code Ann. § 67-8-506, under Inheritance Tax — Disputed Domicile [Not applicable to decedents who die in 2016 or after, see § 67-8-507.].

Tenn. Code Ann. § 67-8-506

This part shall apply only in cases in which each of the states involved has in effect a law substantially similar to this part.