Tenn. Code Ann. § 67-2-111
This is the official text of Tenn. Code Ann. § 67-2-111, part of Tennessee’s Code Ann — part of the compiled statutory law of Tennessee, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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Foreign trust beneficiaries - Liability for return and tax
Official statutory text
(a) Any resident of Tennessee who receives income from a trust estate located outside this state, any portion of which is invested in securities, the income from which is taxable under this chapter, whether the trust estate be revocable or irrevocable, shall file with the commissioner, as part of the resident's income tax return, a sworn statement of the trustee, executor or other administrator of the trust estate showing what portion of the total income received by such Tennessee resident from such estates was derived from securities, the income from which is taxable under this chapter. (b) If such resident fails to file such sworn statement from the trustee, executor or other administrator, then the resident shall report for income taxation in the manner otherwise provided in this chapter the entire amount of income received by the resident from such trust estate. Acts 1931 (2nd Ex. Sess.), ch. 20, § 14; C. Supp. 1950, § 1123.29; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2617.
(a) Any resident of Tennessee who receives income from a trust estate located outside this state, any portion of which is invested in securities, the income from which is taxable under this chapter, whether the trust estate be revocable or irrevocable, shall file with the commissioner, as part of the resident's income tax return, a sworn statement of the trustee, executor or other administrator of the trust estate showing what portion of the total income received by such Tennessee resident from such estates was derived from securities, the income from which is taxable under this chapter.
(b) If such resident fails to file such sworn statement from the trustee, executor or other administrator, then the resident shall report for income taxation in the manner otherwise provided in this chapter the entire amount of income received by the resident from such trust estate.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 14; C. Supp. 1950, § 1123.29; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2617.
(a) Any resident of Tennessee who receives income from a trust estate located outside this state, any portion of which is invested in securities, the income from which is taxable under this chapter, whether the trust estate be revocable or irrevocable, shall file with the commissioner, as part of the resident's income tax return, a sworn statement of the trustee, executor or other administrator of the trust estate showing what portion of the total income received by such Tennessee resident from such estates was derived from securities, the income from which is taxable under this chapter.
(b) If such resident fails to file such sworn statement from the trustee, executor or other administrator, then the resident shall report for income taxation in the manner otherwise provided in this chapter the entire amount of income received by the resident from such trust estate.
Acts 1931 (2nd Ex. Sess.), ch. 20, § 14; C. Supp. 1950, § 1123.29; impl. am. Acts 1959, ch. 9, § 14; T.C.A. (orig. ed.), § 67-2617.
Status: in_force
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