Georgia Code, Title 33, Chapter 8 - Fees and Taxes

• § 33-8-1 - Fees and Charges Generally
  The Commissioner is authorized to assess and collect in advance, and persons so assessed shall pay in advance to the Commissioner, fees and charges...
• § 33-8-2 - Fees and Taxes Imposed Upon Representatives of Insurers of Other States
  The same fees or taxes imposed upon Georgia agents, brokers, adjusters, or any other representatives of insurers, as listed in this chapter, for the...
• § 33-8-3 - License Fees of Insurance Companies Generally
  (a) Each and every insurance company, domestic, foreign, or alien, carrying on an insurance business in Georgia shall pay to the Commissioner, annually in...
• § 33-8-4 - Amount and Method of Computing Tax on Insurance Premiums Generally; Exclusion of Annuity Considerations
  (a) All foreign, alien, and domestic insurance companies doing business in this state shall pay a tax of 2 1/4 percent upon the gross...
• § 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 of Insurance
  (a) As used in this Code section, the term: (1) "Business enterprise" means any insurance company or the headquarters of any insurance company required...
• § 33-8-4.2 - Assignment, Carryover, and Liability Regarding Tax Credits
  (a) As used in this Code section, the term "affiliated entity" means: (1) A corporation that is a member of the taxpayer's "affiliated group"...
• § 33-8-5 - Abatement or Reduction of Tax on Insurance Premiums
  Whenever any insurance company doing business in this state shall make it appear to the Commissioner, by evidence satisfactory to him, that one-fourth of...
• § 33-8-6 - Time of Payment of Tax on Insurance Premiums; Filing of Returns; Penalties
  (a) The annual premium taxes required in this chapter shall be paid to the Commissioner annually on or before March 1 following the close...
• § 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...
• § 33-8-8 - Preemption of Taxation of Insurance Companies by State; Exceptions; Collection of License Fees by Municipal Corporations
  (a) Except as otherwise provided in this chapter, the State of Georgia preempts the field of imposing taxes, except taxes on real property and...
• § 33-8-8.1 - County and Municipal Corporation Taxes on Life Insurance Companies
  (a) As used in this Code section, the term "life insurance company" means a company which is authorized to transact only the class of...
• § 33-8-8.2 - County and Municipal Corporation Taxes on Other Than Life Insurance Companies
  (a) Counties and municipal corporations are authorized to levy tax at a rate not to exceed 2.5 percent upon the gross direct premiums of...
• § 33-8-8.3 - Funding of Services, or Reduction of Ad Valorem Taxes, in Unincorporated Areas of Counties; Powers and Duties of Governing Authority
  (a) The proceeds from the county taxes levied for county purposes, as provided by this chapter, shall be separated from other county funds and...
• § 33-8-8.4 - Inactive Municipalities
  For purposes of levying, collecting, distributing, and applying the proceeds of local insurance taxes and for all other purposes of Code Sections 33-8-8.1, 33-8-8.2,...
• § 33-8-8.5 - Distribution of Reimbursement of Illegally Assessed Tax by Insurance Companies
  Any insurance company, other than a life insurance company, which receives reimbursement for the payment of an insurance premium tax levied by a county...
• § 33-8-8.6 - Nonprotested Premium Taxes
  Notwithstanding any other provision of law, any payment by an insurance company, other than a life insurance company, of premium taxes levied by a...
• § 33-8-9 - Granting of Refunds and Credits by Commissioner
  Refunds and credits of license fees and taxes levied by this chapter shall be made by the Commissioner in accordance with the provisions of...
• § 33-8-10 - Confidential Treatment of Tax Information; Information to Be Disclosed by Local Officials Engaged in Collection of Taxes; Violations
  (a) The information secured by the Commissioner incident to the administration of any tax provided for in this title shall be confidential and privileged....
• § 33-8-11 - Issuance of Execution Against Persons Delinquent in Payment of Fees or Taxes
  In addition to other remedies provided for in this title for the collection of fees and taxes, the Commissioner is authorized to issue executions...
• § 33-8-12 - Waiver of Penalties and Interest
  The Commissioner is authorized to waive the collection of any amount due the state as a penalty under provisions of this title providing for...
• § 33-8-13 - Exemption of Certain Insurance Companies From Taxes
  Any other provision of this chapter to the contrary notwithstanding, an insurance company exempt from federal income tax pursuant to the provisions of 26...

Last modified: October 14, 2016