Tennessee § 8-38-111 Payments by political subdivisions

Tennessee Statutes

§ 8-38-111 — Payments by political subdivisions

Each political subdivision that has an approved plan under §§ 8-38-108 - 8-38-110 shall pay to the internal revenue service, at such time or times as may be required by applicable federal law, contributions with respect to wages, equal to the applicable taxes which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act ( 26 U.S.C. 3101 et seq.) if the services covered by the agreement constituted employment within the meaning of that act.

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Each political subdivision that has an approved plan under §§ 8-38-108 - 8-38-110 shall pay to the internal revenue service, at such time or times as may be required by applicable federal law, contributions with respect to wages, equal to the applicable taxes which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act ( 26 U.S.C. 3101 et seq.) if the services covered by the agreement constituted employment within the meaning of that act.

Tennessee § 8-38-111 (Payments by political subdivisions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Amended by 2013 Tenn. Acts, ch. 170, s 6, eff. 4/16/2013. Acts 1951, ch. 90, § 5 (Williams, § 1034.68); 1957, ch. 373, § 30; 1959, ch. 142, § 2; T.C.A. (orig. ed.), § 8-3811; Acts 1985, ch. 66, § 7.