Tennessee § 56-4-206 - Tax on workers' compensation insurers.
Full text of Tennessee Tennessee Code Annotated § 56-4-206 — Tax on workers' compensation insurers., with citation guidance and answers to common questions.
§ 56-4-206. Tax on workers' compensation insurers.
Every insurance company writing workers' compensation insurance under the Workers' Compensation Law, compiled in title 50, chapter 6, shall be subject to and pay a tax of four percent (4%) on gross premiums collected for workers' compensation insurance, plus a surcharge of four tenths of one percent (0.4%) on gross premiums, the surcharge to be earmarked for the administration of the Tennessee Occupational Safety and Health Act, compiled in title 50, chapter 3. This tax shall be paid at the same time and in the same manner as the tax levied upon insurance companies by § 56-4-205 ; provided, that the surcharge of four tenths of one percent (0.4%) on the tax on workers' compensation insurance premiums levied by this section does not apply to any employer who employs ten (10) or fewer employees, unless the employer is in the business of construction or manufacturing. Acts 1945, ch. 3, § 2; C. Supp. 1950, § 1248.42 (Williams, § 1248.170); T.C.A. (orig. ed.), § 56-409; impl. am. Acts 1980, ch. 534, § 1; Acts 1981, ch. 396, §§ 1, 4.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 56-4-206
What does Tennessee Code Annotated § 56-4-206 cover?
Section 56-4-206 ("Tax on workers' compensation insurers.") 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 § 56-4-206?
A common citation format is "Tennessee Code Annotated § 56-4-206" (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 § 56-4-206 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.