2010 Georgia Code
TITLE 33 - INSURANCE
CHAPTER 8 - FEES AND TAXES
§ 33-8-8.5 - Distribution of reimbursement of illegally assessed tax by insurance companies

O.C.G.A. 33-8-8.5 (2010)
33-8-8.5. Distribution of reimbursement of illegally assessed tax by insurance companies


Any insurance company, other than a life insurance company, which receives reimbursement for the payment of an insurance premium tax levied by a county or municipality which was illegally assessed and collected shall distribute on a pro rata basis the proceeds of such reimbursement to its policyholders of record for the year the tax was levied. The distribution of the reimbursement shall be made as soon as practicable and in no event later than 90 days after such reimbursement is received by the insurance company.

Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.