8-37-502 - Reports and payments.
8-37-502. Reports and payments.
(a) Monthly Report of Salaries and Contributions. For the purpose of ascertaining the amount of contributions payable under chapters 34-37 of this title, it shall be the duty of the employer on or before the tenth day of each month to transmit to the state treasurer, upon forms prescribed, furnished and prepared by the state treasurer, the gross salary and amount of contributions deducted, if any, from the compensation of employees and contributions of the employer payable under chapters 34-37 of this title, during the preceding calendar month. The board of trustees is authorized to promulgate substantive and procedural rules and regulations requiring that such forms contain all or a portion of the information described in § 8-35-105(a).
(b) Transmission of Contributions with Monthly Report. At the time of transmitting the forms required hereunder to the state treasurer, the employer shall remit to the state treasurer therewith the amount of contributions due under the applicable provisions of chapters 34-37 of this title, and failure to so remit such contributions shall cause the contributions to become delinquent and a liability of the employer.
[Acts 1974, ch. 788, § 10; T.C.A., § 8-3930(3); Acts 1981, ch. 508, § 14; 1984, ch. 601, § 14; 1990, ch. 1027, § 9; 2003, ch. 12, § 8.]