Tenn. Comp. R. & Regs. 0800-10-04-.08 - REASONABLE DIRECTORS' FEES

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(1) Reasonable fees paid to directors of corporations, as such, do not constitute wages.

Notes

Tenn. Comp. R. & Regs. 0800-10-04-.08

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 0560-02-04 to 0800-10-04 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.

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