Tennessee Code 56-30-119 – Fees and taxes
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Terms Used In Tennessee Code 56-30-119
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Dental service: means professional services rendered by persons duly licensed under the laws of this state to practice dentistry and all services defined as constituting the practice of dentistry as set out in title 63, chapter 5. See Tennessee Code 56-30-102
- State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105
Every dental service plan corporation or its agents, subject to this chapter, shall be subject to the fees and taxes as prescribed for life and health and accident insurance companies and agents of the companies doing business in this state. It is not the purpose of this chapter to discriminate in favor of dental service plan corporations.