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 398 33-8-8.6 FEES AND TAXES 33-8-10 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.
Nonprotested premium taxes
O.C.G.A. § 33-8-8.6 — under Title 33.
O.C.G.A. § 33-8-8.6