When any personal representative, executor or administrator has qualified as such and has executed the required bond as provided in title 30, chapter 2, the amount of the bond shall be sufficient to cover any inheritance tax due or owing the state.Acts 1929 (Ex. Sess.), ch. 29, § 3(3); Code 1932, § 1275; Acts 1947, ch. 177, § 1; C. Supp. 1950, § 1275; Acts 1972, ch. 774, § 1; T.C.A. (orig. ed.), § 30-1618(d).
Tennessee Legal Code