Tennessee § 8-38-105 - Contributions by employees required.
Full text of Tennessee Tennessee Code Annotated § 8-38-105 — Contributions by employees required., with citation guidance and answers to common questions.
§ 8-38-105. Contributions by employees required.
Every employee of the state whose service is covered by an agreement entered into under §§ 8-38-103 and 8-38-104 shall be required to pay for the period of such coverage, contributions, with respect to wages, as defined in § 8-38-101 , equal to the amount of the employee's tax which would be imposed by the “Rate of Tax” sections of the Federal Insurance Contributions Act (26 U.S.C. §§ 3101 et seq.), if such services constituted employment within the meaning of that act. Such liability shall arise in consideration of the employee's retention in the service of the state, or the employee's entry upon such service, after the enactment of this chapter. Acts 1951, ch. 90, § 4 (Williams, § 1034.67); 1957, ch. 88, § 4; T.C.A. (orig. ed.), § 8-3805; Acts 2013, ch. 170, § 4.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 8-38-105
What does Tennessee Code Annotated § 8-38-105 cover?
Section 8-38-105 ("Contributions by employees required.") 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 § 8-38-105?
A common citation format is "Tennessee Code Annotated § 8-38-105" (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 § 8-38-105 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.