The association shall be exempt from all taxation in this state based upon income or gross receipts and shall likewise be exempt from all state and local occupation license and business fees and occupation license and business taxes.
History. Code 1933, § 56-2213, enacted by Ga. L. 1981, p. 1336, § 1; Ga. L. 2012, p. 701, § 1/HB 786.
Structure Georgia Code
Chapter 38 - Georgia Life and Health Insurance Guaranty Association
§ 33-38-7. Powers and Duties of the Association Generally
§ 33-38-8. Submission of Plan of Operation; Contents; Compliance With Such Plan
§ 33-38-9. Delegation of Powers and Duties of the Association
§ 33-38-10. Duties and Powers of the Commissioner
§ 33-38-11. Records of Meetings and Negotiations of the Association
§ 33-38-12. Examination of the Association by the Commissioner; Annual Report
§ 33-38-13. Exemption of the Association From Taxation
§ 33-38-15. Assessments Against Member Insurers
§ 33-38-19. Notification as to Effect of Chapter
§ 33-38-20. Appeal to the Commissioner; Judicial Review
§ 33-38-21. References to the Association in Advertisements for Insurance
§ 33-38-22. Premium Tax Liability Offsets; Refunds Offset Against Taxes