Section 31-6-106 - Escheat of intangible personal property subject to administration in this state(a) Subject to subsection (b), all intangible property owned by a decedent that is subject to the control of a court of this state for purposes of administration escheats to this state in accordance with § 31-6-101, whether or not the decedent was domiciled in this state at the decedent's death.(b) The property described in 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 was domiciled in that jurisdiction at the decedent's death; and(3) This state has the right to escheat and take intangible personal property being administered as part of a decedent's estate in that jurisdiction if the decedent was domiciled in this state at the decedent's death.Acts 1979, ch. 226, § 6; T.C.A., § 31-806.