History. Code 1933, § 56-1310.1, enacted by Ga. L. 1981, p. 380, § 2; Ga. L. 1983, p. 1595, § 2; Ga. L. 1984, p. 22, § 33; Ga. L. 1984, p. 1284, § 2; Ga. L. 1988, p. 13, § 33; Ga. L. 1988, p. 1581, § 1; Ga. L. 1994, p. 528, § 1; Ga. L. 2009, p. 652, § 2/HB 410; Ga. L. 2019, p. 337, § 1-43/SB 132.
The 2019 amendment, effective July 1, 2019, substituted “March 1 of each year” for “March 1, 1984, and on that date in each subsequent year” in paragraph (c)(1); substituted “August 1 of each year” for “August 1, 1988, and on the same date in each subsequent year” at the beginning of paragraph (c)(3); in subsection (g), substituted “October 15 of each year” for “October 15, 1988, and on the same date in each subsequent year” in two places; deleted former subsection (h), which read: “Amounts collected by the Commissioner under or due under former Code Section 33-8-8.1 shall be collected and disbursed as provided in former Code Section 33-8-8.1.”; and redesignated former subsection (i) as present subsection (h).
Cross references.
Specific, business, and occupation taxes, T. 48, C. 13.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1988, “United States Bureau of the Census” was substituted for “United States Census Bureau” in subsection (i) (now subsection (h)).
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.
Ga. L. 2009, p. 652, § 6(b)/HB 410, not codified by the General Assembly, provides, in part, that the amendment to this Code section “shall be applicable to all taxable years beginning on or after January 1, 2010”.
Pursuant to its own terms, subsection (a.1), as added by Ga. L. 2009, p. 652, § 2/HB 410, concerning exemption from local premium taxes, was repealed effective January 1, 2015.
Law reviews.
For article surveying developments in Georgia local government law from mid-1980 through mid-1981, see 33 Mercer L. Rev. 187 (1981).
Structure Georgia Code
§ 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
§ 33-8-4.2. 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
§ 33-8-8.1. County and Municipal Corporation Taxes on Life Insurance Companies
§ 33-8-8.2. County and Municipal Corporation Taxes on Other Than Life Insurance Companies
§ 33-8-8.4. 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
§ 33-8-11. 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