Rules & Regulations of the State of Tennessee
Title 0780 - Commerce and Insurance
Subtitle 0780-01 - Insurance Division
Chapter 0780-01-83 - Self-Insured Workers' Compensation Single Employers
Section 0780-01-83-.10 - TAXES AND DELINQUENCIES
Universal Citation: TN Comp Rules and Regs 0780-01-83-.10
Current through September 24, 2024
(1) Each Employer shall be subject to pay a tax computed pursuant to T.C.A. § 56-4-207. Such tax shall also include the surcharge imposed on insurance companies pursuant to T.C.A. § 56-4-207 to be earmarked for the administration of the Tennessee Occupational Safety and Health Act, as contained in T.C.A. § 50-3-101, et seq.
(2) No grace period for the filing of returns and payments shall be allowed. A premium tax return and payment made to the Commissioner shall not be considered as paid on or before the due date unless:
(a) The premium
tax return and payment are received by the Commissioner on or before the due
date;
(b) The premium tax return
and payment bears a post office cancellation mark stamped by the United States
post office on or before the due date, or are mailed by certified or registered
mail, or have a certificate of mailing on or before the due date. A premium tax
return and payment received by the Commissioner bearing a metered mail stamp
and no post office cancellation mark stamped by the United States post office
shall be deemed filed and received on the date such premium tax return arrives
at the Commissioner; or
(c) In the
event a premium tax return and payment are mailed but not received by the
Commissioner, or received and the cancellation mark is illegible or omitted,
such return and payment shall be deemed filed and received on the date they
were mailed, if the sender establishes that the premium tax return and payment
were deposited in the United States mail. In order to establish proof of
mailing under these circumstances, a record authenticated by the United States
post office that the original mailing was sent registered mail, certified mail,
or by certificate of mailing, shall be the only proof accepted by the
Commissioner.
Authority: T.C.A. §§ 50-6-405(b)(8), 50-6-405(h), 56-4-207 and 56-4-216.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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