{"data":{"id":"us-tn/tenn.-code-ann.-56-23-103","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 56-23-103","heading":"Ceding insurers credited pro rata unearned premium liability","body":"For the purpose of determining the financial condition of a ceding insurer, only if the reinsurance is effected by the ceding insurer in any assuming insurer authorized to do such business in this state, or in any other state of the United States or the District of Columbia, the ceding insurer shall, in addition to any credit allowed against its loss reserves, receive credit for the reinsurance by way of deduction from its unearned premium liability, which liability shall be equal to the unearned portions of the gross premiums charged on unexpired or unterminated risks and policies.","path":["TN Code","Title 56","Chapter 23"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"7255ab02577a6014c7e6fbbfa7dbeccaef6ef13e4e03e19fad28c86d918732b8","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-56-23-102","next":"us-tn/tenn.-code-ann.-56-23-104"},"notice":"GroundRules: Original legal text. Not legal advice."}