Georgia Code
Chapter 8 - Fees and Taxes
§ 33-8-1. Fees and Charges Generally

The Commissioner is authorized to assess and collect in advance, and persons so assessed shall pay in advance to the Commissioner, fees and charges under this title as follows:
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History. Code 1933, § 56-1301, enacted by Ga. L. 1960, p. 289, § 1; Ga. L. 1973, p. 499, § 3; Ga. L. 1976, p. 535, § 3; Ga. L. 1983, p. 729, § 1; Ga. L. 1985, p. 1399, § 4; Ga. L. 1987, p. 3, § 33; Ga. L. 1988, p. 1519, §§ 2, 3; Ga. L. 1992, p. 2725, § 11; Ga. L. 1994, p. 858, § 1; Ga. L. 1995, p. 745, §§ 2.2, 2.3; Ga. L. 1997, p. 1296, § 2; Ga. L. 2000, p. 882, § 3; Ga. L. 2006, p. 652, § 6/HB 1257; Ga. L. 2011, p. 623, § 1/SB 251; Ga. L. 2017, p. 164, § 7/HB 127; Ga. L. 2018, p. 1112, § 33/SB 365; Ga. L. 2019, p. 337, § 1-39/SB 132.
The 2018 amendment, effective May 8, 2018, part of an Act to revise, modernize, and correct the Code, added a period at the end of subparagraph (1)(Q); substituted “offline” for “off line” in the proviso of subparagraph (6)(AA); and substituted “online” for “on line” in subparagraph (6)(AA.1).
The 2019 amendment, effective July 1, 2019, designated the formerly undesignated divisions of subparagraphs (1)(E), (1)(H), (1)(I), (1)(I.1), (1)(J), (1)(L), (1)(M), (1)(S), (1)(T), (1)(Y), (1)(Z), and (1)(CC) as divisions (i) and (ii), respectively.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2017, the numerals “5” and “6” were deleted from subparagraph (1)(U).
Administrative rules and regulations.
Regulations regarding agents, subagents, counselors, adjusters, surplus lines brokers, and agencies, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Comptroller General, Commissioner of Insurance, Chapter 120-2-3.

Structure Georgia Code

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