History. Code 1981, § 33-1-18 , enacted by Ga. L. 2001, p. 1181, § 2; Ga. L. 2002, p. 415, § 33; Ga. L. 2003, p. 640, § 1.
Editor’s notes.
Ga. L. 2001, p. 1181, § 3, not codified by the General Assembly, provides that this Code section shall be applicable to all taxable years beginning on or after January 1, 2002.
U.S. Code.
Section 42 of the Internal Revenue Code of 1986, referred to in this Code section, is codified as 26 U.S.C. § 42 .
Law reviews.
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Ga. St. U. L. Rev. 217 (2011).
Structure Georgia Code
Chapter 1 - General Provisions
§ 33-1-4. Use of Existing Forms and Filings
§ 33-1-5. Provisions of Title Relating to Particular Matters to Prevail Over General Provisions
§ 33-1-6. Requirements for Action as Insurer Generally
§ 33-1-7. Issuance or Delivery of Policy in Violation of Title
§ 33-1-8. Making of False Statements; Reporting of Such Statements
§ 33-1-9. Insurance Fraud; Venue; Penalty; Exemption
§ 33-1-9.1. Crimes of Staging a Collision or Filing a Fraudulent Claim; Penalty
§ 33-1-10. Limitations Upon Right to Choose Funeral Services for Insured
§ 33-1-14. Regulation of Certain Persons Providing Coverage for Medical or Dental Services
§ 33-1-15. Affidavit That Insured’s Motor Vehicle Stolen
§ 33-1-17. Special Insurance Fraud Fund
§ 33-1-18. Housing Tax Credit for Qualified Projects; Rules and Regulations
§ 33-1-20. Health Care Sharing Ministry
§ 33-1-22. English Language Version of Policy Controls
§ 33-1-23. Establishment of Exchange
§ 33-1-24. Insurance Requirements for Transportation Network Companies and Their Drivers