Tenn. Code Ann. § 56-23-108: Reinsurance of excess fire risks in unauthorized company with approval of commissioner - Premium tax - Payment

(a) No company doing business under this chapter shall reinsure any of its business in any unauthorized company, except upon the written approval of the commissioner.

(b) The company shall pay the tax prescribed by chapter 4, part 2 of this title on all business it reinsures in companies not having their domicile in this state.