Georgia Code
Chapter 8 - Fees and Taxes
§ 33-8-13. Exemption of Certain Insurance Companies From Taxes

Any other provision of this chapter to the contrary notwithstanding, an insurance company exempt from federal income tax pursuant to the provisions of 26 U.S.C. Section 501(c)(3) or (4) and which only insures the risks of places of worship shall be exempt from the taxes levied upon insurance companies pursuant to Code Sections 33-8-4, 33-8-8, 33-8-8.1, and 33-8-8.2. Any insurance company desiring the exemption provided by this Code section shall present to the Commissioner the certificate issued by the federal Internal Revenue Service demonstrating the company’s tax exempt status and such evidence of the scope of the company’s business as the Commissioner shall deem necessary.
History. Code 1981, § 33-8-13 , enacted by Ga. L. 1996, p. 1264, § 1.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1996, “Commissioner” was substituted for “commissioner” in two places in the second sentence.

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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