Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-03 - Inheritance, Gift, and Income Taxes
Chapter 1320-03-02 - Rules for Income Taxes
Section 1320-03-02-.04 - FIDUCIARY RELEASED

Before a fiduciary can be released and a final accounting made of the estate of trust in his charge, all taxes reflected under the provisions of the Code upon the fiduciary, which have become due, must have been paid; and taxes which may become due must have been secured by a bond, deposit or otherwise, and said fiduciary must file with the Department the names and addresses of the beneficiaries of the estate and trust, together with a statement of the amount and character of the wealth going to each.

Authority: T.C.A. §§ 67-1-102 and 67-2-113.