As used in this part, “gross premiums” means maximum gross premiums as provided in the policy contracts, new and renewal, including policy or membership fees, whether paid in part or in whole by cash, automatic premium loans, dividends applied in any manner whatsoever, and without deduction or exclusion of dividends in any manner; but excluding premiums returned on cancelled policies, or on account of reduction in rates, or reductions in the amount insured or experience rating refunds on life insurance policies and disability insurance policies.
Structure 2021 Tennessee Code
§ 56-4-202. Associations Exempt
§ 56-4-203. State Purposes Only
§ 56-4-204. “Gross Premiums” Defined
§ 56-4-206. Tax on Workers' Compensation Insurers
§ 56-4-211. Credit for Valuation of Policies Fees
§ 56-4-212. Period Covered by Payments
§ 56-4-214. Liability After Ceasing to Transact New Business