Every insurance company writing workers' compensation insurance under the Workers' Compensation Law, compiled in title 50, chapter 6, shall be subject to and pay a tax of four percent (4%) on gross premiums collected for workers' compensation insurance, plus a surcharge of four tenths of one percent (0.4%) on gross premiums, the surcharge to be earmarked for the administration of the Tennessee Occupational Safety and Health Act, compiled in title 50, chapter 3. This tax shall be paid at the same time and in the same manner as the tax levied upon insurance companies by § 56-4-205; provided, that the surcharge of four tenths of one percent (0.4%) on the tax on workers' compensation insurance premiums levied by this section does not apply to any employer who employs ten (10) or fewer employees, unless the employer is in the business of construction or manufacturing.
Acts 1945, ch. 3, § 2; C. Supp. 1950, § 1248.42 (Williams, § 1248.170); T.C.A. (orig. ed.), § 56-409; impl. am. Acts 1980, ch. 534, § 1; Acts 1981, ch. 396, §§ 1, 4.
Notes of Decisions
Saturn Corp. v. Johnson, 197 S.W.3d 273 (Tenn. Ct. App. 2006).
· cites it 2× “Saturn claims the credits for tax years 1999 and 2000, urging that, since subsection (a) of the statute allows credit for premium taxes paid by workers’ compensation self-insurers under Tennessee Code Annotated section 56-4-206, the portion of the statute appearing as…”
Tennessee Farmers Assurance Co. v. Loren L. Chumley, 197 S.W.3d 767 (Tenn. Ct. App. 2006).
“(a) All insurance companies writing the forms of insurance enumerated in § 56-4-201, except life insurance companies and fraternal benefit associations, orders or societies, and except insurance ' companies and self-insurers covered by §§ 56-4-206 and 56-4 — 207, shall pay two…”
Saturn Corp. v. Johnson, 236 S.W.3d 156 (Tenn. Ct. App. 2007).
· cites it 9× “See Tenn.Code Ann. § 56-4-206. By statute, the surcharge is earmarked to cover the costs associated with the administration of the Tennessee Occupational Safety and Health Act (TOSHA).”
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