Are there classes of beneficiaries for inheritance tax? No distinction is made in classes for inheritance tax. September 08, 2015 21:45 Related articles Is jointly owned real and personal property subject to the inheritance tax? For inheritance tax purposes, how should property included in the estate that has been previously taxed be addressed? Does Tennessee still have an inheritance tax? What is the inheritance tax exemption for a decedent who was a nonresident of Tennessee? Who is responsible for the inheritance tax return?