Tennessee Statutes
§ 56-4-212 — Period covered by payments
Tennessee·Title 56
The taxes imposed under this part shall be for the privilege of transacting business for each calendar quarter of each year but shall be measured by the gross premiums and consideration received by the respective companies during the quarter immediately preceding.
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Related
Safeco Insurance Co. of America v. State, Commissioner of Commerce & Insurance
840 S.W.2d 355 (Tennessee Supreme Court, 1992)
Legislative History
Amended by 2015 Tenn. Acts, ch. 155,s 11, eff. 4/17/2015. Acts 1945, ch. 3, § 8; C. Supp. 1950, § 1248.48 (Williams, § 1248.176); modified; T.C.A. (orig. ed), § 56-416.
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