Tenn. Code § 68-102-142
For the maintenance of the division of fire prevention and the payment of expenses incident thereto, and for the maintenance of the fire investigations section transferred to the Tennessee bureau of investigation pursuant to chapter 487 of the Public Acts of 2019, and the payment of expenses incident to the duty of the fire investigations section to investigate destructive fires in this state, each fire insurance company transacting business in this state, at the same time it pays other taxes now required by law, shall pay to the commissioner of commerce and insurance the sum of three-quarters of one percent (0.75%) on the net premium receipts of the insurance companies on all business transacted by them in Tennessee, during the next preceding year, as shown by their annual statement under oath to the department of commerce and insurance. This sum shall be held in a separate fund by the commissioner, and shall be designated as the fire prevention fund, for the maintenance of the division of fire prevention and the fire investigations section, and for the payment out of the fund for the expenses and maintenance of the division and the fire investigations section shall be made only on the warrant of the commissioner, and any and all moneys on hand in this division at the end of each fiscal year shall be turned in to the general fund of the state; provided, that this state shall in no way be liable for the salaries or expenses of the fire prevention division other than the fund as provided in this section for such purposes.
T.C.A. § 68-102-142