Section 0800-10-01-.03 - TIME OF PAYMENT FOR NEWLY LIABLE EMPLOYERS ON EMPLOYMENT RECORD(1) The first premium payment of a premium paying employer who becomes newly liable for premiums in any year because of employment performed for such premium paying employer, in accordance with T.C.A. Sections50-7-205(1)(A) and 50-7-205(1)(B), is due and payable on the last day of the month following the month in which liability is established.(a) The first payment of such employer shall include premiums on all taxable wages paid for employment from the first day of the calendar year in which liability was established.Tenn. Comp. R. & Regs. 0800-10-01-.03
Original rule certified May 17, 1974. Repeal and new rule filed January 22, 1996; effective May 30, 1996. Amendment filed May 22, 2001; effective September 28, 2001. August 15, 2009, the Secretary of State transferred 0560-02-01 to 0800-10-01 per Chapter 520 of Public Acts of 1999 and T.C.A.4-5-221(a)(1).Authority: T.C.A. §§ 50-7-602 and 50-7-603.