Georgia Code
Chapter 8 - Fees and Taxes
§ 33-8-3. License Fees of Insurance Companies Generally

History. Code 1933, § 56-1309, enacted by Ga. L. 1960, p. 289, § 1; Ga. L. 1983, p. 729, § 2; Ga. L. 1984, p. 22, § 33; Ga. L. 1985, p. 1399, § 5; Ga. L. 1992, p. 2725, § 12.

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