Georgia Code
Chapter 8 - Fees and Taxes
§ 33-8-8. Preemption of Taxation of Insurance Companies by State; Exceptions; Collection of License Fees by Municipal Corporations

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and an additional annual license fee in the same amount for each separate business location in excess of one operated and maintained by such company within the same municipality; and
Population of Municipal Corporation Amount Under 1,000 $ 15.00 1,000 - 1,999 25.00 2,000 - 4,999 40.00 5,000 - 9,999 50.00 10,000 - 24,999 75.00 25,000 - 49,999 100.00 50,000 and over 150.00
History. Code 1933, § 56-1310, enacted by Ga. L. 1964, p. 122, § 2; Ga. L. 1967, p. 631, § 1; Ga. L. 1968, p. 1396, § 1; Ga. L. 1981, p. 380, § 1; Ga. L. 1982, p. 3, § 33; Ga. L. 1983, p. 1595, § 1; Ga. L. 1984, p. 1284, § 2.
Editor’s notes.
Ga. L. 1983, p. 1595, § 5 not codified by the General Assembly, provided that that Act would apply to all tax years beginning on or after January 1, 1984.
Law reviews.
For article surveying developments in Georgia insurance law from mid-1980 through mid-1981, see 33 Mercer L. Rev. 143 (1981).

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