Section 56-4-211 - Credit for valuation of policies fees

The charge for valuation of life policies as contained in § 56-4-101 shall be allowed as a credit against the premium taxes collected under this part whenever the charges are paid to the commissioner as provided by that section; provided, that no credit shall be allowed for any valuation fees paid prior to January 1, 1945.Acts 1945, ch. 3, § 4; C. Supp. 1950, § 1248.44 (Williams, § 1248.172); impl. am. Acts 1971, ch. 137, § 2; T.C.A. (orig. ed), § 56-415.