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.
Structure 2021 Tennessee Code
Title 8 - Public Officers and Employees
§ 8-38-101. Chapter Definitions
§ 8-38-102. Declaration of Policy
§ 8-38-103. Agreement With Federal Administrator
§ 8-38-105. Contributions by Employees Required
§ 8-38-106. Deduction From Wages
§ 8-38-110. Election as to Coverage Groups
§ 8-38-111. Payments by Political Subdivisions
§ 8-38-112. Deductions From Subdivision Employees' Wages
§ 8-38-116. Appropriations for Contributions and Administrative Costs
§ 8-38-122. Rules and Regulations
§ 8-38-126. Public Charter School Employees — Social Security
§ 8-38-127. Old Age and Survivors Insurance Agency Attached to Department of the Treasury