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Tenn. Code Ann. § 56-4-201

Companies subject to tax — “Insurance company” defined

Known as the Tennessee Insurance Law

The act spans §§ 56–56 (1,220 sections).

Applied in 1 court decision — leading case Saturn Corp. v. Johnson (2007)

Most recently applied in Saturn Corp. v. Johnson (January 2007)

Acts 1945, ch. 3, § 1; C

(1) Every domestic or foreign insurance company writing life, fire, marine, fidelity, surety, casualty, liability, or other forms of insurance shall pay directly to the commissioner the taxes as provided for in this part.

(2) As used in this part, “insurance company” means any insurance, fidelity or surety company, including any corporation, company, partnership, association, society, order, fraternal or otherwise, individual or aggregation of individuals engaging in, or proposing or attempting to engage in, any kind of insurance or surety business, including the exchanging of reciprocal or interinsurance contracts between individuals, partnerships and corporations.

Current official text: Tennessee Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Tennessee statutes; confirm against the official source for the current text. Not legal advice.