Section 31-6-104 - Escheat of tangible personal property subject to administration in this state(a) Subject to subsection (b), all tangible personal property owned by a decedent that is subject to the control of a court of this state for the purposes of administration escheats to this state in accordance with § 31-6-101.(b) Property that otherwise falls within subsection (a) does not escheat to this state but goes to another jurisdiction if the other jurisdiction claims the property and establishes that:(1) The other jurisdiction is entitled to the property under its laws;(2) The decedent customarily kept the property in that jurisdiction prior to the decedent's death; and(3) This state has the right to escheat and take tangible personal property being administered as part of a decedent's estate in the other jurisdiction if the decedent customarily kept the property in this state prior to the decendent's death.Acts 1979, ch. 226, § 4; T.C.A., § 31-804.