Tenn. Code Ann. » Tenn. Code / Title 56 / Chapter 4 / Part 2
Tennessee Code Annotated

Tenn. Code Ann. § 56-4-211 (2026)

Credit for valuation of policies fees

✓ current as of May 2026
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The charge for valuation of life policies as contained in § 56-4-101 shall be allowed as a credit against the premium taxes collected under this part whenever the charges are paid to the commissioner as provided by that section; provided, that no credit shall be allowed for any valuation fees paid prior to January 1, 1945.

Acts 1945, ch. 3, § 4; C. Supp. 1950, § 1248.44 (Williams, § 1248.172); impl. am. Acts 1971, ch. 137, § 2; T.C.A. (orig. ed), § 56-415.

Notes of Decisions
Cited in 1 case, 2006–2006 · leading case: Tennessee Farmers Assurance Co. v. Loren L. Chumley, 197 S.W.3d 767 (Tenn. Ct. App. 2006).
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Tennessee Farmers Assurance Co. v. Loren L. Chumley, 197 S.W.3d 767 (Tenn. Ct. App. 2006). · cites it 3× “[[Image here]] TCA 56-4-211 and TCA 56-4-217 provide that: (1) the valuation fee is a credit against premium taxes collected.”
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