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  2. U.S. State Codes
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  4. Tennessee
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  6. Title 56 - Insurance
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  8. Chapter 4 - Fees and Taxes
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  10. Part 2 - Taxes


Part 2 - Taxes


  • § 56-4-201. Companies subject to tax -- “Insurance company” defined.
  • § 56-4-202. Associations exempt.
  • § 56-4-203. State purposes only.
  • § 56-4-204. “Gross premiums” defined.
  • § 56-4-205. Tax on gross premiums -- Due date for payment of tax -- Minimum stipulated.
  • § 56-4-206. Tax on workers' compensation insurers.
  • § 56-4-207. Tax on self-insurers under compensation law.
  • § 56-4-208. Additional payment for fire insurance.
  • § 56-4-210. “Tennessee securities” defined -- Reduction in tax for investments in state.
  • § 56-4-211. Credit for valuation of policies fees.
  • § 56-4-212. Period covered by payments.
  • § 56-4-213. Exemption from other taxes.
  • § 56-4-214. Liability after ceasing to transact new business.
  • § 56-4-215. Foreign companies -- Tax upon business in force upon ceasing to transact new business -- Failure to pay tax, penalty -- Condition to obtain or renew license.
  • § 56-4-216. Delinquency.
  • § 56-4-217. Credit against franchise and excise taxes.
  • § 56-4-218. Reciprocity of treatment.
  • § 56-4-219. Refund of erroneously paid taxes.
  • § 56-4-220. Exemption of life insurance and annuity premiums.
  • § 56-4-221. In-state insurance companies -- Reinsurance agreements with insurance company affiliates.
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