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.
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