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2020 Georgia Code
Title 33 - Insurance
Chapter 8 - Fees and Taxes
- § 33-8-1. Fees and Charges Generally
- § 33-8-2. Fees and Taxes Imposed Upon Representatives of Insurers of Other States
- § 33-8-3. License Fees of Insurance Companies Generally
- § 33-8-4. Amount and Method of Computing Tax on Insurance Premiums Generally; Exclusion of Annuity Considerations
- § 33-8-4.1. State Insurance Premiums Tax Credits for Insurance Companies Located in Certain Counties Designated as Less Developed Areas; Authority of Commissioner of Community Affairs and Commissioner
- § 33-8-4.2. Assignment, Carryover, and Liability Regarding Tax Credits
- § 33-8-5. Abatement or Reduction of Tax on Insurance Premiums
- § 33-8-6. Time of Payment of Tax on Insurance Premiums; Filing of Returns; Penalties
- § 33-8-7. Deduction From Taxes of Retaliatory Taxes Paid Other States
- § 33-8-8. Preemption of Taxation of Insurance Companies by State; Exceptions; Collection of License Fees by Municipal Corporations
- § 33-8-8.1. County and Municipal Corporation Taxes on Life Insurance Companies
- § 33-8-8.2. County and Municipal Corporation Taxes on Other Than Life Insurance Companies
- § 33-8-8.3. Funding of Services, or Reduction of Ad Valorem Taxes, in Unincorporated Areas of Counties; Powers and Duties of Governing Authority
- § 33-8-8.4. Inactive Municipalities
- § 33-8-8.5. Distribution of Reimbursement of Illegally Assessed Tax by Insurance Companies
- § 33-8-8.6. Nonprotested Premium Taxes
- § 33-8-9. Granting of Refunds and Credits by Commissioner
- § 33-8-10. Confidential Treatment of Tax Information; Information to Be Disclosed by Local Officials Engaged in Collection of Taxes; Violations
- § 33-8-11. Issuance of Execution Against Persons Delinquent in Payment of Fees or Taxes
- § 33-8-12. Waiver of Penalties and Interest
- § 33-8-13. Exemption of Certain Insurance Companies From Taxes
Law reviews.
- For annual survey on state and local taxation, see 36 Mercer L. Rev. 307 (1984).
OPINIONS OF THE ATTORNEY GENERAL
Hospital service nonprofit corporations subject to chapter.
- Despite paragraph (1) of former Code 1933, § 56-108 (see (O.C.G.A. § 33-1-3), hospital service nonprofit corporations (see O.C.G.A. T. 33, C. 19) are subject to the fees and taxes imposed by this chapter. 1973 Op. Att'y Gen. No. 73-74 (decided under former Code 1933, § 56-1301 et seq.).
Any action to recover insurance taxes under this chapter must be brought within seven years from the date that the execution may be lawfully issued. 1969 Op. Att'y Gen. No. 69-396.
RESEARCH REFERENCES
ALR.
- Taxation of insurance reserves, 13 A.L.R. 186; 78 A.L.R. 562.
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