Tennessee § 8-38-111 Payments by political subdivisions

Tennessee Statutes

§ 8-38-111 — Payments by political subdivisions

Tennessee § 8-38-111

Title8

This text of Tennessee § 8-38-111 (Payments by political subdivisions) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 8-38-111 (2026).

Text

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.

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.