Tennessee Statutes

§ 56-21-109 — Reinsurance reserve - Computation

Tennessee·Title 56
When computing reinsurance reserve, policy fees, membership and endorsement fees, all agents' commissions and salaries of all agents required to have a certificate of authority from the department of commerce and insurance shall be excluded as a part of the premium receipts. The unpaid premiums in the course of collection and the unpaid premium notes of the policyholders not over twelve (12) months due shall be treated as ledger assets.

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Legislative History

Acts 1907, ch. 461, § 4; Shan., § 3369a13; Acts 1921, ch. 160, § 4; Code 1932, § 6264; T.C.A. (orig. ed.), § 56-2011.

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