{"data":{"id":"us-tn/tenn.-code-ann.-56-45-110","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 56-45-110","heading":"Premium taxes - Rate - Entity responsible for payment","body":"Premium taxes and taxes on premiums paid for coverage of risks resident or located in this state by a purchasing group or any members of the purchasing groups shall be:\n(1) Imposed at the same rate and subject to the same interest, fines and penalties as applicable to premium taxes and taxes on premiums paid for similar coverage from a similar insurance source by other insureds; and\n(2) Paid first by the insurance source, and, if not by the source, by the agent or broker for the purchasing group, and, if not by the agent or broker, then by the purchasing group, and, if not by the purchasing group, then by each of its members.","path":["TN Code","Title 56","Chapter 45"],"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":"3b06047f2c08e2232498cb1ea8a6cb2f80c75937f4833fb7938d8c7376473a9c","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-56-45-109","next":"us-tn/tenn.-code-ann.-56-45-111"},"notice":"GroundRules: Original legal text. Not legal advice."}