Tennessee Statutes
§ 56-4-211 — Credit for valuation of policies fees
Tennessee·Title 56
The charge for valuation of life policies as contained in § 56-4-101 shall be allowed as a credit against the premium taxes collected under this part whenever the charges are paid to the commissioner as provided by that section; provided, that no credit shall be allowed for any valuation fees paid prior to January 1, 1945.
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Related
Tennessee Farmers Assurance Company v. Loren L. Chumley
197 S.W.3d 767 (Court of Appeals of Tennessee, 2006)
Legislative History
Acts 1945, ch. 3, § 4; C. Supp. 1950, § 1248.44 (Williams, § 1248.172); impl. am. Acts 1971, ch. 137, § 2; T.C.A. (orig. ed), § 56-415.
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Commissioner head of department