The purpose of this chapter is to establish the method required by the department for the filing of premium tax returns and the payment of premium taxes and other fees by electronic means.

Authority: T.C.A. §§ 56-1-501, 56-1-701, 56-2-301, 56-4-205, 56-4-216, and 2015 Public Acts, Chapter Number 155. Administrative History: Original rule filed April 8, 1982; effective May 24, 1982. Emergency rule filed January 12, 2016 effective through July 10, 2016. Repeal and new rule filed April 8, 2016; effective July 7, 2016.