Rules & Regulations of the State of Tennessee
Title 0780 - Commerce and Insurance
Subtitle 0780-01 - Insurance Division
Chapter 0780-01-50 - Relating to the Timely Filing of Premium Tax Returns
Section 0780-01-50-.04 - IDENTIFICATION OF TAXES, FEES AND OTHER OBLIGATIONS COVERED
Current through September 24, 2024
Payments for the following taxes, fees or other obligations will be subject to payment pursuant to this chapter:
(1) Gross premium tax as found in T.C.A. § 56-4-205;
(2) Workers' Compensation gross premium tax as found in T.C.A. § 56-4-206;
(3) Additional payment for fire insurance as found in T.C.A. § 56-4-208;
(4) Retaliatory tax as found in T.C.A. § 56-4-218;
(5) Taxation on Health Maintenance Organizations as found in T.C.A. § 56-32-124;
(6) Tax on title insurance risk rate charges as found in T.C.A. § 56-35-107;
(7) Any other tax or fee, including the fee under rule 0780-01-50-.05(6) as may be associated with the payment of the above listed taxes.
Authority: T.C.A. §§ 56-1-501, 56-1-701, 56-2-301, 56-4-205, 56-4-206, 56-4-208, 56-4-216, 56-4-218, 56-32-124, 56-35-107 and 2015 Public Acts, Chapter Number 155.
