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§ 30-2-501. Time limitation for suit -- State tax lien.

TN Code § 30-2-501 (2019) (N/A)
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(a) Other than by filing of claims or the revivor of actions pending against the decedent at the time of the decedent's death, no suits shall be brought or other action taken by any creditor against the estate until the expiration of three (3) months from the issuance of letters, and nothing in this part shall be so construed as to permit the filing of claims or revivor of pending actions, or institution of suits against the personal representative after twelve (12) months from the date of death of the decedent, except, however, for insolvency proceedings or claims filed by creditors within the period prescribed in the notice published or posted in accordance with § 30-2-306(b).

(b) Where any taxes were owed to the state by the decedent at the time of death, any and all property of such decedent, or an amount equal to the proceeds derived from the disposal thereof, shall be subject to the state's common law lien for delinquent taxes for a period of six (6) months following death or until payment within that period, which lien shall be enforceable by distress warrant in accordance with title 67, chapter 1, part 12.

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§ 30-2-501. Time limitation for suit -- State tax lien.