Notwithstanding any other provision of law, any payment by an insurance company, other than a life insurance company, of premium taxes levied by a county or municipality heretofore made which when made was not accompanied by a written protest of the legality or amount of such tax shall be deemed to have been a voluntary payment and shall not be recoverable from such county or municipality.
History. Code 1981, § 33-8-8.6 , enacted by Ga. L. 1984, p. 1294, § 3.
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