Georgia Code
Chapter 8 - Fees and Taxes
§ 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

History. Code 1981, § 33-8-4.1 , enacted by Ga. L. 2008, p. 874, § 7/HB 1246; Ga. L. 2019, p. 337, § 1-41/SB 132.
The 2019 amendment, effective July 1, 2019, deleted the former last sentence of paragraph (f)(2), which read: “This paragraph shall apply only to new eligible full-time jobs created on or after January 1, 2009, and prior to January 1, 2014.

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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