Georgia Code
Chapter 8 - Fees and Taxes
§ 33-8-8.2. County and Municipal Corporation Taxes on Other Than Life Insurance Companies

History. Code 1981, § 33-8-8.2 , enacted by Ga. L. 1983, p. 1595, § 3; Ga. L. 1984, p. 22, § 33; Ga. L. 1984, p. 1284, § 2; Ga. L. 1985, p. 149, § 33; Ga. L. 1988, p. 1581, § 1; Ga. L. 1994, p. 528, § 2; Ga. L. 2008, p. 292, § 2/HB 977; Ga. L. 2008, p. 490, § 1/SB 348; Ga. L. 2009, p. 652, § 3/HB 410; Ga. L. 2019, p. 337, § 1-44/SB 132.
The 2019 amendment, effective July 1, 2019, substituted “March 1 of each year” for “March 1, 1984, and on the same date in each subsequent year” in subparagraph (b)(3)(A); substituted “August 1 of each year” for “August 1, 1988, and on the same date in each subsequent year” in subparagraph (b)(3)(C); and substituted “October 15 of each year” for “October 15, 1988, and on the same date in each subsequent year” in two places in paragraph (b)(5).
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 (c).
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.
Although subparagraph (b)(3)(A) imposes certain duties on insurance companies to be fulfilled on March 1, 1984, Ga. L. 1984, p. 1284, § 2, which added this language, was not approved until April 4, 1984. It seems, therefore, that such duties will not be imposed on insurance companies until March 1, 1985, and on the same date in each subsequent year, as called for in subparagraph (b)(3)(A).
Ga. L. 2008, p. 292, § 6(b)/HB 977, not codified by the General Assembly, provides: “Section 2 of this Act shall expire on January 1, 2015, unless the General Assembly acts to extend these provisions.” The General Assembly took no action to extend these provisions prior to January 1, 2015, and therefore, subsection (a.1) was repealed effective January 1, 2015.
Ga. L. 2009, p. 652, § 6(a)/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, 2009”.
Law reviews.
For article, “Why Captives, Lord, What Have They Ever Done?: The Georgia Captive Insurance Company Act,” see 26 Ga. St. B. J. 119 (1990).
For article, “Revenue and Taxation: Amend Titles 48, 2, 28, 33, 36, 46, and 50 of the Official Code of Georgia Annotated, Relating Respectively to Revenue and Taxation, Agriculture, the General Assembly, Insurance, Local Government, Public Utilities, and State Government,” see 28 Ga. St. U. L. Rev. 217 (2011).

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