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2020 Georgia Code
Title 33 - Insurance
Chapter 10 - Assets and Liabilities
§ 33-10-3. Deduction of Assets From Liabilities and Liabilities From Assets Generally
Universal Citation: GA Code § 33-10-3 (2020)
Assets may be allowable as deductions from corresponding liabilities, and liabilities may be charged as deductions from assets, in accordance with the form of annual statement applicable to such insurer as directed by the Commissioner or otherwise in his or her discretion.
(Code 1933, § 56-902, enacted by Ga. L. 1960, p. 289, § 1; Ga. L. 2019, p. 337, § 1-57/SB 132.)
The 2019 amendment, effective July 1, 2019, substituted "as directed" for "as prescribed" and inserted "or her" near the end of this Code section.
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