Georgia Code
Chapter 8 - Fees and Taxes
§ 33-8-7. Deduction From Taxes of Retaliatory Taxes Paid Other States

Any insurance company, corporation, or association domiciled in this state and issuing insurance policies on fire, lightning, extended coverage, and windstorm, which policy covers property within this state, may deduct any retaliatory tax actually paid to another state from their Georgia taxes due for the tax year for which such retaliatory tax was paid only at the time when such Georgia taxes for that year are paid and upon furnishing proof of payment of the retaliatory tax to the Commissioner.
History. Code 1933, § 56-1306, enacted by Ga. L. 1960, p. 289, § 1.
Administrative rules and regulations.
Premium tax, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Comptroller General, Commissioner of Insurance, Chapter 120-2-6.

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