reglab/statecodes huggingface dataset:
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 2 - MEMBERS' FUND (§§ 8-37-201 — 8-37-220) › Section 8-37-212 - Return of excess accumulated contributions upon death of retiree

(a)
Upon the death of a retired member after the retired member's retirement allowance payments have commenced (provided, that the retired member has not elected an optional allowance that has become effective), any excess of the amount of the retired member's accumulated contributions at retirement over the sum of the retirement allowance payments received shall be paid in one (1) sum to the person nominated by the member, if living, otherwise to the member's estate in accordance with §
8-36-120
.
(b)
Upon the death of a retired member and the beneficiary nominated by the retired member under the terms of an option, if an option was elected and had become effective, any excess of the retired member's accumulated contributions at retirement over the sum of the retirement allowance payments received by the retired member and such beneficiary shall be paid to the estate of the last to survive of the member and such beneficiary in accordance with §
8-36-120
.
Acts 1972, ch. 814, § 5; T.C.A., § 8-3921(b); Acts 1986, ch. 553, § 9; 1991, ch. 378, §§ 18-20; 1999, ch. 79, §§ 14, 15.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 2 - MEMBERS' FUND (§§ 8-37-201 — 8-37-220) › Section 8-37-213 - Payment from members' fund upon withdrawal of accumulated contributions

The accumulated contributions of a member withdrawn by the member, or paid to the member's designated beneficiary or to the member's estate in accordance with §
8-36-120
, shall be paid from the members' fund.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3930(1); Acts 1991, ch. 378, § 21.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 2 - MEMBERS' FUND (§§ 8-37-201 — 8-37-220) › Section 8-37-215 - Transfer of accumulated contributions to the state accumulation fund for payment of allowances

Upon the retirement of a member, or if a retirement allowance becomes payable on account of the member's death prior to retirement, the member's accumulated contributions shall be transferred from the members' fund to the state accumulation fund.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3930(1).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 2 - MEMBERS' FUND (§§ 8-37-201 — 8-37-220) › Section 8-37-216 - Employer assumption of employee contributions

(a)
Each employer shall be permitted to pick up the employee contributions required by §
8-37-202
for all compensation earned after December 31, 1986; provided, that the state has received a favorable decision before that date from the internal revenue service or the federal courts that, under § 414(h) of the Internal Revenue Code (
26 U.S.C. § 414(h)
), these contributions shall not be included in the gross income of the employee until they are distributed or made available to the employee. If a favorable decision is received after December 31, 1986, then such plan shall go into effect for compensation earned after the next December 31.
(b)
Employee contributions shall be paid by the employer in lieu of contributions by the employee. The contributions so picked up shall be treated as employer contributions in determining tax treatment under the Internal Revenue Code.
(c)
The state shall pick up contributions on behalf of state employees and teachers.
(d)
Political subdivision employers may elect to pick up contributions on behalf of all of their employees upon adoption of a resolution by the chief governing body authorizing and accepting the liability for such contributions.
(e)
The employee shall not have the option of choosing to receive the contributions in the form of cash or cash equivalents instead of having them paid by the employer into the retirement fund.
Acts 1986, ch. 555, § 1; 1987, ch. 54, §§ 14, 15.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 2 - MEMBERS' FUND (§§ 8-37-201 — 8-37-220) › Section 8-37-217 - Refund of additional contributions

Any Group 2 member who elected to contribute an additional five percent (5%) in accordance with Acts 1982, ch. 885, § 1, amending §
8-36-201
, shall have ninety (90) days from July 1, 1987, to request a refund of the additional contributions required by such public chapter. The member's additional five percent (5%) of contributions plus interest thereon shall be refunded within ninety (90) days of the member's application for such refund. Following the refund of these contributions, a Group 2 member will not be entitled to participate in the benefits provided by such public chapter. Eligibility for service retirement benefits will be determined in accordance with §
8-36-201(b)(1)
or the superseded Tennessee state retirement system, if applicable. This section shall apply to Group 2 employees of political subdivisions only if the chief governing body has passed a resolution authorizing such refund and accepting any liability associated with the refund.
Acts 1987, ch. 267, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 2 - MEMBERS' FUND (§§ 8-37-201 — 8-37-220) › Section 8-37-218 - Payment of additional contributions - Members employed by political subdivisions

(a)
Any Group 2 member who elected to come under §
8-36-201(b)(2)(A)
and who continues in service after age fifty-five (55) and after completion of twenty-five (25) years of creditable service shall be paid the additional contributions made by such member under §
8-36-201(b)(2)
within ninety (90) days after the member's filing with the retirement division a written request therefor. Any Group 2 member filing such a request shall cease to make and have deducted from such member's compensation the additional contributions required under §
8-36-201(b)(2)
.
(b)
This section shall not apply to any member whose Group 2 service was rendered to a political subdivision unless the governing body of such political subdivision passes a resolution authorizing the return of contributions pursuant to this section.
Acts 1991, ch. 32, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 3 - STATE ACCUMULATION FUND (§§ 8-37-301 — 8-37-310) › Section 8-37-301 - Source of funds

(a)
The state accumulation fund shall be the fund in which shall be accumulated:
(1)
All reserves for the payment of all state annuities payable from contributions made by employers;
(2)
Any amounts transferred thereto from a superseded system;
(3)
The amounts transferred from the members' fund; and
(4)
The amount of the penalty assessed against the employer;
and from which shall be paid all costs of administering the retirement system, and all retirement allowances and other benefits payable under the retirement system other than those payable from the members' fund.
(b)
The total amount payable to the state accumulation fund in each year on account of each member classification shall not be less than the sum of the normal contribution rate and the accrued liability contribution rate, multiplied by the total compensation earnable by all members in such classification for each year, plus the amount determined as the cost-of-living contribution.
(c)
Until the completion of the first actuarial valuation, the normal contribution rate and the accrued liability contribution rate shall be set at such percentages of the earnable compensation of members as the actuary shall recommend and the board of trustees shall approve.
(d)
The assets accumulated in the state accumulation fund on behalf of kindergarten through twelfth (K-12) grade teachers shall be used exclusively for the benefit of such teachers. The assets accumulated in the state accumulation fund on behalf of state employees, including the employees of public institutions of higher education, shall be used exclusively for the benefit of such employees.
Amended by 2014 Tenn. Acts, ch. 659,s 41, eff. 4/10/2014.
Acts 1972, ch. 814, § 8; 1974, ch. 788, § 6; T.C.A., § 8-3930(2); Acts 1994, ch. 958, § 3.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 3 - STATE ACCUMULATION FUND (§§ 8-37-301 — 8-37-310) › Section 8-37-302 - [Repealed]

Repealed by 2014 Tenn. Acts, ch. 990,s 2, eff. 5/22/2014.
Acts 1972, ch. 814, § 8; 1974, ch. 788, § 7; 1978, ch. 741, § 4; T.C.A., § 8-3930(2).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 3 - STATE ACCUMULATION FUND (§§ 8-37-301 — 8-37-310) › Section 8-37-303 - [Repealed]

Repealed by 2014 Tenn. Acts, ch. 990,s 2, eff. 5/22/2014.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3930(2); Acts 1984, ch. 601, § 11.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 3 - STATE ACCUMULATION FUND (§§ 8-37-301 — 8-37-310) › Section 8-37-304 - [Repealed]

Repealed by 2014 Tenn. Acts, ch. 990,s 2, eff. 5/22/2014.
Acts 1972, ch. 814, § 8; 1978, ch. 788, § 6; T.C.A., § 8-3930(2); Acts 1984, ch. 601, § 12; 1993, ch. 345, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 3 - STATE ACCUMULATION FUND (§§ 8-37-301 — 8-37-310) › Section 8-37-305 - [Repealed]

Repealed by 2014 Tenn. Acts, ch. 990,s 2, eff. 5/22/2014.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3930(2).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 3 - STATE ACCUMULATION FUND (§§ 8-37-301 — 8-37-310) › Section 8-37-306 - Inclusion of cost-of-living benefits in computation

The normal contribution rate and the accrued liability contribution rate as computed by the actuary are to include all liability resulting from cost-of-living benefits as provided by §
8-36-701
.
Acts 1972, ch. 814, § 8; 1978, ch. 741, § 7; T.C.A., § 8-3930(2); Acts 1984, ch. 601, § 13.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 3 - STATE ACCUMULATION FUND (§§ 8-37-301 — 8-37-310) › Section 8-37-307 - Interest and dividends earned - Transfer to individual accounts of members

All interest and dividends earned on the funds of the retirement system shall be credited to the state accumulation fund. The board of trustees annually shall show interest at such rate or rates as it shall determine from time to time on the individual accounts of members in the members' fund and shall transfer such amounts from the state accumulation fund.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3930(2).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 3 - STATE ACCUMULATION FUND (§§ 8-37-301 — 8-37-310) › Section 8-37-308 - Return of contributions made on behalf of terminated CETA employees

Employer contributions made on behalf of Comprehensive Employment Training Act (CETA) employees, plus interest credited to these funds at the same rate as for employee accounts, shall be refundable from the state accumulation fund if the CETA employee has terminated participation in the CETA program having not obtained vesting or unsubsidized employment.
Acts 1978, ch. 741, § 1; T.C.A., § 8-3930(2).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 3 - STATE ACCUMULATION FUND (§§ 8-37-301 — 8-37-310) › Section 8-37-309 - Certification to general assembly of amount of contributions required for state judges and attorneys general

The board of trustees shall annually certify to the general assembly the amount of normal contributions, accumulated liability contribution and cost of living contribution required from the employer to meet the provisions of this chapter for state judges and attorneys general participating in Groups 1, 3 and 4 of the consolidated retirement system. Commencing July 1, 1981, the general assembly shall make appropriations sufficient to provide such amounts and the state treasurer shall make funds available to the board of trustees.
Acts 1980, ch. 654, § 15; 1986, ch. 554, § 21; 2005, ch. 498, § 9.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 4 - STATE CONTRIBUTIONS (§§ 8-37-401 — 8-37-404) › Section 8-37-401 - Certification to governor of estimated contributions needed

(a)
At least thirty (30) days prior to each regular session of the general assembly, the board of trustees shall certify to the governor the estimated amounts of normal contribution, accrued liability contribution and cost-of-living contribution required to meet the provisions of chapters 34-37 of this title during the year next following, and the estimated amount required to cover the expenses of administering the retirement system during such year.
(b)
The board shall certify such amounts as are required on account of state employees other than teachers separately for each department, institution, commission, board, or agency of the state and shall also certify separately such amounts as are required on account of teachers and on account of members in Group 3 not employed by the state.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3931(a).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 4 - STATE CONTRIBUTIONS (§§ 8-37-401 — 8-37-404) › Section 8-37-402 - Appropriation of required funds

(a)
The general assembly shall make appropriations sufficient to provide:
(1)
The amounts of normal contribution and accrued liability contribution so ascertained to be required on account of state employees, other than teachers, shall be included in the general appropriations act for the various departments, institutions, commissions, boards and agencies of the state;
(2)
The amounts of normal contribution and accrued liability contribution so ascertained to be required on account of teachers shall be included by the commissioner of education in the commissioner's estimate submitted to the general assembly of the funds necessary for the operation of the school system. Effective July 1, 1992, each local education agency shall provide for any increased amounts needed for its teachers, above the amount funded by the state for fiscal year 1991-1992, from funds appropriated for the Tennessee investment in student achievement formula (TISA); and
(3)
The amounts of normal contribution and accrued liability contribution so ascertained to be required on account of members in Group 3 not employed by the state shall be provided by a separate appropriation for this purpose.
(b)
The state treasurer shall make such funds available to the board.
Amended by 2022 Tenn. Acts, ch. 966, s 93, eff. 7/1/2023.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3931; Acts 1981, ch. 387, § 21; 1992, ch. 535, § 45.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 4 - STATE CONTRIBUTIONS (§§ 8-37-401 — 8-37-404) › Section 8-37-403 - State departments and agencies authorized to provide funds

Each department, institution, commission, board or agency of the state is authorized to make available, for each year, such funds as are necessary to meet the provisions of chapters 34-37 of this title.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3931(b).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 4 - STATE CONTRIBUTIONS (§§ 8-37-401 — 8-37-404) › Section 8-37-404 - Employer's contribution where compensation provided by federal or public agency

In the event that the compensation received by a member is reimbursed to the state by a federal or other public agency, the employer's contribution may be paid by the federal or public agency.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3931(e).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 5 - CONTRIBUTIONS-GENERAL (§§ 8-37-501 — 8-37-506) › Section 8-37-501 - All contributions are due and payable first of each month

The contributions deducted from the compensation of the members and contributions of the employer shall be due and payable monthly on the first day of each month.
Acts 1978, ch. 788, § 10; T.C.A., § 8-3930(3).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 5 - CONTRIBUTIONS-GENERAL (§§ 8-37-501 — 8-37-506) › Section 8-37-502 - Reports and payments

(a)
Monthly Report of Salaries and Contributions.
For the purpose of ascertaining the amount of contributions payable under this chapter and chapters 34-36 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, in the manner prescribed 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 this chapter and chapters 34-36 of this title during the preceding calendar month. The board of trustees is authorized to promulgate substantive and procedural rules requiring that all or a portion of the information described in §
8-35-105(a)
is provided in such manner.
(b)
At the time of transmitting the information required pursuant to subsection (a), the employer shall remit to the state treasurer therewith the amount of contributions due under this chapter and chapters 34-36 of this title; provided, however, that employers shall remit payments due to the stabilization reserve trust account within five (5) business days after receipt of an invoice from the retirement system. Failure to so remit such contributions or failure to remit such payments due to the stabilization reserve trust account shall cause them to become delinquent and liabilities to the employer.
Amended by 2019 Tenn. Acts, ch. 381, s 4, eff. 5/10/2019.
Amended by 2015 Tenn. Acts, ch. 421, s 13, eff. 5/8/2015.
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.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 5 - CONTRIBUTIONS-GENERAL (§§ 8-37-501 — 8-37-506) › Section 8-37-503 - Exceptions to monthly reporting and payment authorized

(a)
The board of trustees for good cause may extend not to exceed thirty (30) days the time for transmitting the information and remitting of contributions required under chapters 34-37 of this title.
(b)
The board of trustees is specifically authorized to establish by regulation periodic filing and payment dates other than monthly in those instances where the board of trustees deems it to be in the best interest of the state to do so.
Amended by 2016 Tenn. Acts, ch. 962,s 39, eff. 4/27/2016.
Acts 1978, ch. 788, § 10; T.C.A., § 8-3930(3).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 5 - CONTRIBUTIONS-GENERAL (§§ 8-37-501 — 8-37-506) › Section 8-37-504 - Penalties for delinquent reporting and payment

(a)
When any employer fails to forward payroll data or pay the full amount of contributions required by chapters 34-37 of this title, there shall be imposed a specific civil penalty to be added to the contributions in the amount of five and one-half percent (5.5%), if the failure is not more than thirty (30) days, with an additional five percent (5%) for each additional thirty (30) days or fraction thereof, during which the failure continues, not to exceed twenty-five percent (25%) in the aggregate. Effective for the payroll period ending July 1, 2006, and thereafter, the penalty imposed under this subsection (a) shall in no case be less than twenty-five dollars ($25.00), if the failure is not more than thirty (30) days, with an additional twenty-five dollars ($25.00) for each additional thirty (30) days, or fraction thereof, during which the failure continues, not to exceed one hundred fifty dollars ($150) in the aggregate.
(b)
Any penalties assessed under this section shall be credited to the state accumulation fund pursuant to §
8-37-301
.
Acts 1978, ch. 788, § 10; T.C.A., § 8-3930(3); Acts 2006, ch. 870, § 22.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 5 - CONTRIBUTIONS-GENERAL (§§ 8-37-501 — 8-37-506) › Section 8-37-505 - Collection of delinquent payments from local governmental units

(a)
In the event any political subdivision or other body qualifying as a political subdivision electing to cover its employees under chapter 35, part 2 of this title fails to remit in a timely manner funds determined by the actuary and/or board of trustees to be necessary to provide employer contributions or any delinquent fees, as provided in this chapter and chapter 35, part 2 of this title, then, and in that event, at the direction of the board of trustees, the commissioner of finance and administration is hereby authorized to withhold such sum or part of such sum from any state-shared taxes which are otherwise apportioned to the political subdivision.
(b)
The deduction, where authorized, shall be made as a first charge against any moneys payable to an employer regardless of the source of such payment, and also regardless of purpose or contemplated use of such funds.
(c)
In lieu of or in addition to the foregoing deductions, the board of trustees may proceed to recover the delinquent payments in a court of competent jurisdiction against the employer.
Acts 1976, ch. 816, § 10; 1978, ch. 788, § 10; T.C.A., § 8-3930(3).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 5 - CONTRIBUTIONS-GENERAL (§§ 8-37-501 — 8-37-506) › Section 8-37-506 - Electronic transmission of contributions and reports

Effective for the payroll period ending July 1, 2011, or on such later date as the state treasurer may otherwise provide, the contributions described in this part shall be paid by the employer to the retirement division by electronic funds transfer. The payroll data associated with such electronically transferred contributions shall be filed with the division concurrent with the contributions through such electronic medium as shall be prescribed by the treasurer. The director of the retirement system may waive the requirement to submit such contributions or payroll data by electronic means for employers that are unable to comply despite good faith efforts or due to circumstances beyond the employer's reasonable control.
Acts 2003, ch. 12, § 10; 2010, ch. 777, § 45.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 37 - RETIREMENT-FINANCING AND FUNDS (§§ 8-37-101 — 8-37-601) › Part 6 - FINANCING FROM OTHER SOURCES (§ 8-37-601) › Section 8-37-601 - Additional funds for public service commissioners' retirement

(a)
For the purpose of providing funds to aid in meeting the cost of benefits provided by chapters 34-37 of this title for commissioners, there is appropriated to the retirement system annually a sum equal to the amount of employer contributions required on account of commissioners pursuant to part 3 of this chapter.
(b)
Such appropriation to be paid out of the unexpended balance standing to the credit of the department of safety in the "motor vehicle account" prescribed by §
65-15-112
.
(1)
The "motor vehicle account" is comprised of the motor carrier inspection, supervision and control fees set forth in §
65-15-112
and of all fines, fees and penalties collected by virtue of title 65, chapter 15, and/or out of the unexpended balance standing to the credit of the department of safety in the "public utilities account" prescribed by §
65-4-307
.
(2)
The "public utilities account" is comprised of the inspection, control and supervision fees and penalties therein required to be paid to the department of safety by public utilities subject to its control and jurisdiction, as prescribed by §§
65-4-116
- 65-4-118, and title 65, chapter 4, part 3.
(c)
Notwithstanding anything herein to the contrary, the funds appropriated by this section shall not exceed four percent (4%) annually of the balance in the motor vehicle account and the public utilities account as of the first day of the preceding fiscal year, together with a like percentage of all moneys paid into those accounts during such preceding fiscal year.
Acts 1972, ch. 814, § 8; T.C.A., § 8-3932(e); Acts 1995, ch. 305, § 92.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-102 - Declaration of policy

In order to extend to employees of the state and its political subdivisions, and to the dependents and survivors of such employees, the basic protection accorded to others by the old-age and survivors insurance system embodied in the Social Security Act (
42 U.S.C. § 301
et seq.), it is hereby declared to be the policy of the general assembly, subject to the limitations of this chapter, that such steps be taken as to provide such protection to employees of the state and its political subdivisions.
Acts 1951, ch. 90, § 1 (Williams, § 1034.64); T.C.A. (orig. ed.), § 8-3802; Acts 1985, ch. 66, § 3.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-103 - Agreement with federal administrator

(a)
The state agency, with the approval of the governor, is hereby authorized to enter on behalf of the state into an agreement with the commissioner of social security, consistent with the terms and provisions of this chapter, for the purpose of extending the benefits of the federal old-age and survivors insurance system to employees of the state or any political subdivision thereof with respect to services specified in such act which constitute "employment" as defined in §
8-38-101
.
(b)
Such agreement may contain such provisions relating to coverage, benefits, contributions, effective date, and modification of the agreement, administration, and other appropriate provisions as the state agency and commissioner of social security shall agree upon, but, except as may be otherwise required by or under the Social Security Act (
42 U.S.C. § 301
et seq.), as to the services to be covered, such agreement shall provide in effect that:
(1)
Benefits will be provided for employees whose services are covered by the agreement, and their dependents and survivors, on the same basis as though such services constituted employment within the meaning of Title II of the Social Security Act (
42 U.S.C. § 401
et seq.);
(2)
The employer will pay to the internal revenue service, at such time or times as may be prescribed under the Social Security Act contributions with respect to wages, as defined in §
8-38-101
, equal to the sum of the taxes which would be imposed by §§ 3101 and 3111 of the Federal Insurance Contributions Act (
26 U.S.C. §§ 3101
and
3111
), if the services covered by the agreement constituted employment within the meaning of that act;
(3)
Such agreement or modification of an agreement shall be effective, with respect to services in the employment covered by the agreement or modification thereof, as of the beginning date within the limits provided by paragraph 218(e)(1) of the Social Security Act (
42 U.S.C. § 418(e)(1)
);
(4)
All services which constitute employment as defined in §
8-38-101
and are performed in the employ of the state by employees of the state shall be covered by the agreement; and
(5)
All services which:
(A)
Constitute employment as defined in §
8-38-101
;
(B)
Are performed in the employ of a political subdivision of the state; and
(C)
Are covered by a plan which is in conformity with the terms of the agreement and which has been approved by the state agency under §§
8-38-101
- 8-38-110;
shall be covered by the agreement.
Amended by 2013 Tenn. Acts, ch. 170, s 2, eff. 4/16/2013.
Acts 1951, ch. 90, § 3 (Williams, § 1034.66); 1953, ch. 236, § 2; 1957, ch. 88, § 3; 1959, ch. 142, § 1; 1961, ch. 81, § 1; T.C.A. (orig. ed.), § 8-3803; Acts 1981, ch. 20, § 1; 1985, ch. 66, §4; 1996, ch. 616, § 3.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-104 - Employees of interstate instrumentalities

(a)
Any instrumentality jointly created by this state and any other state or states is hereby authorized, upon the granting of like authority by such other state or states to:
(1)
Enter into an agreement with the commissioner of social security whereby the benefits of the federal old-age and survivors' insurance system shall be extended to employees of such instrumentality;
(2)
Require its employees to pay, and for that purpose to deduct from their wages, contributions equal to the amounts which they would be required to pay under §
8-38-105
if they were covered by an agreement made pursuant to §
8-38-103
; and
(3)
Make payments to the internal revenue service in accordance with such agreement, including payments from its own funds, and otherwise to comply with such agreements.
(b)
Such agreements shall, to the extent practicable, be consistent with the terms and provisions of §
8-38-103
and other provisions of this chapter.
Amended by 2013 Tenn. Acts, ch. 170, s 3, eff. 4/16/2013.
Acts 1951, ch. 90, § 3 (Williams, § 1034.66); T.C.A. (orig. ed.), § 8-3804; Acts 1981, ch. 20, § 1; 1996, ch. 616, § 3.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-105 - Contributions by employees required

Every employee of the state whose service is covered by an agreement entered into under §§
8-38-103
and
8-38-104
shall be required to pay for the period of such coverage, contributions, with respect to wages, as defined in §
8-38-101
, equal to the amount of the employee's tax which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act (
26 U.S.C. §§ 3101
et seq.), if such services constituted employment within the meaning of that act. Such liability shall arise in consideration of the employee's retention in the service of the state, or the employee's entry upon such service, after the enactment of this chapter.
Amended by 2013 Tenn. Acts, ch. 170, s 4, eff. 4/16/2013.
Acts 1951, ch. 90, § 4 (Williams, § 1034.67); 1957, ch. 88, §4; T.C.A. (orig. ed.), § 8-3805.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-106 - Deduction from wages

The contribution imposed by §
8-38-105
shall be collected by deducting the amount of the contribution from wages as and when paid, but failure to make such deduction shall not relieve the employee from liability for such contribution.
Acts 1951, ch. 90, § 4 (Williams, § 1034.67); T.C.A. (orig. ed.), § 8-3806.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-107 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 170, s 5, eff. 4/16/2013.
Acts 1951, ch. 90, § 4 (Williams, § 1034.67); T.C.A. (orig. ed.), § 8-3807.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-110 - Election as to coverage groups

In the case of coverage groups employed by political subdivisions, who are not participating in any existing retirement plan, the governing body of the political subdivision shall have the right to elect whether or not such coverage groups shall be covered under this chapter.
Acts 1951, ch. 90, § 5 (Williams, § 1034.68); T.C.A. (orig. ed.), § 8-3810.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-111 - Payments by political subdivisions

Each political subdivision that has an approved plan under §§
8-38-108
- 8-38-110 shall pay to the internal revenue service, at such time or times as may be required by applicable federal law, contributions with respect to wages, equal to the applicable taxes which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act (
26 U.S.C. 3101
et seq.) if the services covered by the agreement constituted employment within the meaning of that act.
Amended by 2013 Tenn. Acts, ch. 170, s 6, eff. 4/16/2013.
Acts 1951, ch. 90, § 5 (Williams, § 1034.68); 1957, ch. 373, § 30; 1959, ch. 142, § 2; T.C.A. (orig. ed.), § 8-3811; Acts 1985, ch. 66, § 7.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-112 - Deductions from subdivision employees' wages

Each political subdivision required to make payments under §
8-38-111
is authorized to impose upon each of its employees, as to services which are covered by an approved plan of agreement, a contribution with respect to the employee's wages, not exceeding the amount of the employee's tax which would be imposed by the "Rate of Tax" sections of the Federal Insurance Contributions Act (
26 U.S.C. 3101
et seq.), if such services constituted employment within the meaning of that act. Each political subdivision is authorized to deduct the amount of such contribution from the employee's wages. Failure to deduct such contributions shall not relieve the employee or employer of liability for such contributions.
Amended by 2013 Tenn. Acts, ch. 170, s 7, eff. 4/16/2013.
Acts 1951, ch. 90, § 5 (Williams, § 1034.68); 1957, ch. 88, §4; T.C.A. (orig. ed.), § 8-3812.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-113 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 170, s 8, eff. 4/16/2013.
Acts 1951, ch. 90, § 5 (Williams, § 1034.68); T.C.A. (orig. ed.), § 8-3813; Acts 1985, ch. 66, § 8.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-114 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 170, s 9, eff. 4/16/2013.
Acts 1951, ch. 90, § 5 (Williams, § 1034.68); 1961, ch. 81, §2; T.C.A. (orig. ed.), § 8-3814; Acts 1981, ch. 20, § 2; 1985, ch. 66, § 9.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-115 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 170, s 10, eff. 4/16/2013.
Acts 1951, ch. 90, § 6 (Williams, § 1034.69); T.C.A. (orig. ed.), § 8-3815; Acts 1985, ch. 66, § 10.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-116 - Appropriations for contributions and administrative costs

The general assembly shall make appropriations sufficient to provide contributions and administrative costs in accordance with §§
8-38-105
- 8-38-114 [see the Compiler's Notes] on behalf of state employees and teachers. Effective July 1, 1992, each local education agency shall provide for any increased amounts needed for its teachers, above the amount funded by the state for fiscal year 1991-1992, from funds appropriated for the Tennessee investment in student achievement formula (TISA).
Amended by 2022 Tenn. Acts, ch. 966, s 94, eff. 7/1/2023.
Acts 1951, ch. 90, § 6 (Williams, § 1034.69); modified; T.C.A. (orig. ed.), § 8-3816; Acts 1985, ch. 66, § 11; 1992, ch. 535, § 46.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-117 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 170, s 11, eff. 4/16/2013.
Acts 1951, ch. 90, § 6 (Williams, § 1034.69); T.C.A. (orig. ed.), § 8-3817; Acts 1985, ch. 66, § 12.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-118 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 170, s 12, eff. 4/16/2013.
Acts 1951, ch. 90, § 6 (Williams, § 1034.69); T.C.A. (orig. ed.), § 8-3818; Acts 1985, ch. 66, § 13.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-119 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 170, s 13, eff. 4/16/2013.
Acts 1951, ch. 90, § 6 (Williams, § 1034.69); T.C.A. (orig. ed.), § 8-3819.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-120 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 170, s 14, eff. 4/16/2013.
Acts 1951, ch. 90, § 6 (Williams, § 1034.69); T.C.A. (orig. ed.), § 8-3820; Acts 1985, ch. 66, § 14.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-122 - Rules and regulations

The state treasurer shall make and publish such rules and regulations not inconsistent with this chapter as it finds necessary or appropriate to the efficient administration of the functions with which it is charged under this chapter.
Acts 1951, ch. 90, § 8 (Williams, § 1034.71); T.C.A. (orig. ed.), § 8-3822; Acts 1985, ch. 66, § 16.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-125 - [Repealed]

Repealed by 2013 Tenn. Acts, ch. 170, s 16, eff. 4/16/2013.
Acts 1980, ch. 774, §§ 3, 4; Acts 1981, ch. 360, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-126 - Public charter school employees - Social security

Each public charter school formed pursuant to title 49, chapter 13 shall enter into such agreements with the commissioner of social security as deemed necessary or desirable by the state agency to ensure that the benefits of the federal old-age and survivors' insurance system are extended to eligible employees of such charter school. The local board of education to which the charter school is associated shall be responsible for all reporting and submission of funds pursuant to this chapter.
Acts 2003, ch. 217, § 1.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-127 - Old age and survivors insurance agency attached to department of the treasury

The old age and survivors' insurance agency shall be attached to the department of the treasury in a division as designated by the state treasurer.
Added by 2013 Tenn. Acts, ch. 170,s 17, eff. 4/16/2013.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 38 - SOCIAL SECURITY (§§ 8-38-101 — 8-38-128) › Section 8-38-128 - Electronic filing and retention of social security documents

(a)
The state social security administrator may implement procedures for the filing and retention of social security documents by electronic means and may authorize electronic signatures in the signing of such documents.
(b)
If a document is filed by electronic means pursuant to this section, the electronic record and the electronic signature of the person who executes the same shall be binding on all persons. The use of an electronic signature shall have the same validity and effect as the use of a signature affixed by hand.
(c)
For the purposes of this section, the following definitions shall apply:
(1)
"Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities;
(2)
"Electronic record" means information which is created, generated, sent, communicated, received, or stored by electronic means;
(3)
"Electronic signature" means an electronic sound, symbol, or process, attached to or logically associated with an electronic record and executed or adopted by a person with the intent to sign the electronic record.
Added by 2013 Tenn. Acts, ch. 170,s 18, eff. 4/16/2013.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 39 - MISCELLANEOUS PENSIONS AND RETIREMENT FUNDS (§§ 8-39-101 — 8-39-209) › Part 1 - STATE EMPLOYEES AND TEACHERS NOT COVERED BY ANY RETIREMENT SYSTEM (§§ 8-39-101 — 8-39-106) › Section 8-39-101 - Eligibility of state employees

All employees of the state of Tennessee who were employed by the state prior to July 1, 1947, for not less than eight (8) years and have reached sixty-five (65) years of age and who are not otherwise covered by any other retirement system administered by the state, shall be entitled to benefits as provided for in this part.
Acts 1974 ch. 714, § 4; T.C.A., § 49-1311(a).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 39 - MISCELLANEOUS PENSIONS AND RETIREMENT FUNDS (§§ 8-39-101 — 8-39-209) › Part 1 - STATE EMPLOYEES AND TEACHERS NOT COVERED BY ANY RETIREMENT SYSTEM (§§ 8-39-101 — 8-39-106) › Section 8-39-102 - Eligibility of teachers - Amount of allowances

All teachers who have taught in the public schools of Tennessee for a period of not less than eight (8) years, and who have reached sixty-five (65) years of age, or are disabled to perform productive work as determined by the standards currently applicable to the members of the former Tennessee teachers' retirement system seeking disability benefits, and who are not otherwise covered by any other teachers' retirement act now in effect in this state, shall be entitled to a monthly retirement allowance equal to the product of six dollars and fifty cents ($6.50) for teachers with less than ten (10) years of service and eight dollars ($8.00) for teachers with ten (10) or more years of service, multiplied by the number of years of teaching experience.
(1)
The maximum sum payable hereunder shall be the sum of two hundred forty dollars ($240) per month regardless of the number of years taught.
(2)
Any former teachers retiring under this part shall be entitled to any increase in benefit as provided for in §
8-36-701
as though they were retired members of the Tennessee consolidated retirement system.
(3)
Notwithstanding any other provisions to the contrary, one who taught a minimum of eight (8) years in this state, part of which was prior to the establishment of the Tennessee teachers' retirement system, shall be eligible to receive retirement benefits based upon years taught prior to the establishment of the Tennessee teachers' retirement system; provided, that the years have been or are eligible to be established in the Tennessee consolidated retirement system.
Acts 1949, ch. 220, § 1; C. Supp. 1950, § 2540.15 (Williams, § 2524.16); modified; Acts 1961, ch. 75, § 1; 1963, ch. 378, § 1; 1965, ch. 166, § 1; 1969, ch. 153, § 1; 1972, ch. 460, §§ 1, 2; Acts 1972, ch. 671, § 1; 1973, ch. 315, § 1; 1974, ch. 714, §§ 1-3; 1976, ch. 840, § 1; T.C.A., § 49-1311(a); Acts 1984, ch. 745, §§ 2, 3.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 39 - MISCELLANEOUS PENSIONS AND RETIREMENT FUNDS (§§ 8-39-101 — 8-39-209) › Part 1 - STATE EMPLOYEES AND TEACHERS NOT COVERED BY ANY RETIREMENT SYSTEM (§§ 8-39-101 — 8-39-106) › Section 8-39-103 - Payment monthly - Termination at death

All retirement allowances shall be payable in equal monthly installments which shall cease with the month in which death occurs.
Acts 1974, ch. 743, § 1; T.C.A., § 49-1311(a).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 39 - MISCELLANEOUS PENSIONS AND RETIREMENT FUNDS (§§ 8-39-101 — 8-39-209) › Part 1 - STATE EMPLOYEES AND TEACHERS NOT COVERED BY ANY RETIREMENT SYSTEM (§§ 8-39-101 — 8-39-106) › Section 8-39-104 - Funding

Funds for the payment of the allowances provided by this part shall not be taken from the funds of the teachers' retirement system now in effect in this state, but there is appropriated a sufficient sum from the general fund to carry out this part.
Acts 1949, ch. 220, § 2; C. Supp. 1950, § 2540.16 (Williams, § 2524.16); modified; T.C.A., § 49-1312.
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 39 - MISCELLANEOUS PENSIONS AND RETIREMENT FUNDS (§§ 8-39-101 — 8-39-209) › Part 1 - STATE EMPLOYEES AND TEACHERS NOT COVERED BY ANY RETIREMENT SYSTEM (§§ 8-39-101 — 8-39-106) › Section 8-39-105 - Administration

This part shall be administered by the state treasurer.
Acts 1969, ch. 153, § 1; 1973, ch. 315, § 1; T.C.A., § 49-3911(a).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 39 - MISCELLANEOUS PENSIONS AND RETIREMENT FUNDS (§§ 8-39-101 — 8-39-209) › Part 1 - STATE EMPLOYEES AND TEACHERS NOT COVERED BY ANY RETIREMENT SYSTEM (§§ 8-39-101 — 8-39-106) › Section 8-39-106 - Participation in other retirement systems

(a)
It is expressly declared to be the intent of the general assembly in awarding this gratuitous allowance that the teacher or state employee, as the case may be, shall, in order to qualify for the allowance herein, never have participated in or had the opportunity to participate in any of the superseded systems as defined in §
8-34-101
or the Tennessee consolidated retirement system and, therefore, never had an opportunity to earn a retirement allowance during the teacher's or state employee's total period of service.
(b)
Any teacher or state employee who otherwise qualifies for the allowance granted by this part shall not be qualified therefor if the teacher or employee continued such teacher's or employee's career in teaching or public employment in another state wherein retirement credit is or may be granted for service performed in or for the state of Tennessee.
Acts 1976, ch. 816, § 7; T.C.A., § 49-1311(b).
2023 Tennessee Code › Title 8 - PUBLIC OFFICERS AND EMPLOYEES (§§ 8-1-101 — 65-168) › Chapter 39 - MISCELLANEOUS PENSIONS AND RETIREMENT FUNDS (§§ 8-39-101 — 8-39-209) › Part 2 - FORMER GOVERNORS AND SURVIVING SPOUSES (§§ 8-39-201 — 8-39-209) › Section 8-39-201 - Application of part

Notwithstanding any provision of chapters 34-37 of this title to the contrary, this part shall apply only to a former governor.
Acts 1972, ch. 814, § 12; T.C.A., § 8-3942(a).