§ 56-4-211. Credit for valuation of policies fees.

TN Code § 56-4-211 (2019) (N/A)
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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.