Tennessee § 45-17-106 - Filing fees — Financial statements.
Full text of Tennessee Tennessee Code Annotated § 45-17-106 — Filing fees — Financial statements., with citation guidance and answers to common questions.
§ 45-17-106. Filing fees — Financial statements.
Each application for a license shall be accompanied by: A nonrefundable supervision fee, as provided in § 45-1-118(i); and A balance sheet and income statement for the immediately preceding fiscal year end, prepared in accordance with generally accepted accounting principles by a certified public accountant or public accounting firm. For a newly created entity, the commissioner may accept a balance sheet only, accompanied by a projected income statement demonstrating that the licensee will have adequate capital after payment of start-up costs. The supervision fee set forth in subdivision (a)(1) shall be applicable to each location. Acts 1997, ch. 255, § 7; 1999, ch. 14, § 1; 2014, ch. 736, §§ 20, 21. Compiler's Notes. Acts 1997, ch. 255, § 22 provided that §§ 45-17-101 — 45-17-119 were to be repealed at 12:01 a.m. October 1, 1999; however, Acts 1999, ch. 14, § 1 deleted the repeal provisions in Acts 1997, ch. 255, § 22, effective March 17, 1999.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 45-17-106
What does Tennessee Code Annotated § 45-17-106 cover?
Section 45-17-106 ("Filing fees — Financial statements.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 45-17-106?
A common citation format is "Tennessee Code Annotated § 45-17-106" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 45-17-106 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.