Section 0780-01-83-.10 - TAXES AND DELINQUENCIES(1) Each Employer shall be subject to pay a tax computed pursuant to T.C.A. § 56-4-207. Such tax shall also include the surcharge imposed on insurance companies pursuant to T.C.A. § 56-4-207 to be earmarked for the administration of the Tennessee Occupational Safety and Health Act, as contained in T.C.A. § 50-3-101, et seq.(2) No grace period for the filing of returns and payments shall be allowed. A premium tax return and payment made to the Commissioner shall not be considered as paid on or before the due date unless:(a) The premium tax return and payment are received by the Commissioner on or before the due date;(b) The premium tax return and payment bears a post office cancellation mark stamped by the United States post office on or before the due date, or are mailed by certified or registered mail, or have a certificate of mailing on or before the due date. A premium tax return and payment received by the Commissioner bearing a metered mail stamp and no post office cancellation mark stamped by the United States post office shall be deemed filed and received on the date such premium tax return arrives at the Commissioner; or(c) In the event a premium tax return and payment are mailed but not received by the Commissioner, or received and the cancellation mark is illegible or omitted, such return and payment shall be deemed filed and received on the date they were mailed, if the sender establishes that the premium tax return and payment were deposited in the United States mail. In order to establish proof of mailing under these circumstances, a record authenticated by the United States post office that the original mailing was sent registered mail, certified mail, or by certificate of mailing, shall be the only proof accepted by the Commissioner.Tenn. Comp. R. & Regs. 0780-01-83-.10
Original rule filed August 11, 2005; effective October 25, 2005.Authority: T.C.A. §§ 50-6-405(b)(8), 50-6-405(h), 56-4-207 and 56-4-216.