33-8-7
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33-8-7.
Any
insurance company, corporation, or association domiciled in this state and
issuing insurance policies on fire, lightning, extended coverage, and windstorm,
which policy covers property within this state, may deduct any retaliatory tax
actually paid to another state from their Georgia taxes due for the tax year for
which such retaliatory tax was paid only at the time when such Georgia taxes for
that year are paid and upon furnishing proof of payment of the retaliatory tax
to the Commissioner.