Title 33 — Title 33
0 chapters · 1,218 sections in this title.
O.C.G.A. § 33-8-1 Fees and charges generally
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The Commissioner is authorized to assess and collect in advance, and persons so assessed shall pay in advance to the Commissioner, fees and charges under this title as follows: (1) Unless specifically provided otherwise, for each certificate of authority, original license, renewal …
O.C.G.A. § 33-8-10 Reciprocal insurers
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Payment of fees, §33-17-7. Reduction of premium taxes, §33-8-5. Retaliatory tax deduction, §33-8-7. Returns for payment of premium taxes, §33-8-6. Risk retention groups, §33-40-5. Surplus line brokers, §§33-5-31, 33-5-32. Time of payment of premium taxes, §33-8-6. Waiver by commi…
O.C.G.A. § 33-8-12 Waiver of penalties and interest
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The Commissioner is authorized to waive the collection of any amount due the state as a penalty under provisions of this title providing for fees, premium taxes, or other miscellaneous charges collected by the Commissioner, whenever or to the extent that he may determine that the…
O.C.G.A. § 33-8-13 Exemption of certain insurance companies from taxes
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Any other provision of this chapter to the contrary notwithstanding, an insurance company exempt from federal income tax pursuant to the provisions of 26 U.S.C. Section 501(c)(3) or (4) and which only insures the risks of places of worship shall be exempt from the taxes levied up…
O.C.G.A. § 33-8-2 Fees and taxes imposed upon representatives of insurers of other states
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The same fees or taxes imposed upon Georgia agents, brokers, adjusters, or any other representatives of insurers, as listed in this 373 33-8-3 chapter, for the privilege of doing business in another state shall be imposed upon agents, brokers, adjusters, or any other representati…
O.C.G.A. § 33-8-3 License fees of insurance companies generally
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(a) Each and every insurance company, domestic, foreign, or alien, carrying on an insurance business in Georgia shall pay to the Commissioner, annually in advance, on or before July 1, a license fee in an amount as provided in Code Section 33-8-1, which payment shall be in lieu o…
O.C.G.A. § 33-8-4 Confidentiality of information
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Secured by commissioner, §33-8-10. County and municipal taxes, §§33-8-8.1 to 33-8-8.6. Companies other than life insurance companies, §33-8-8.2. Exemption of certain insurance companies, §33-8-13. Illegally assessed taxes. Distribution of reimbursement, §33-8-8.5. Inactive munici…
O.C.G.A. § 33-8-4.2 Assignment, carryover, and liability regarding tax credits
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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.
O.C.G.A. § 33-8-5 Abatement or reduction of tax on insurance premiums
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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 its total assets, as of December 31 of any taxable year, exclusive of direct obligations of the United States, consists of or …
O.C.G.A. § 33-8-6 Time of payment of tax on insurance premiums; filing of returns; penalties
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33-8-7. Deduction from taxes of retaliatory taxes paid other states. 33-8-8. Preemption of taxation of insurance companies by state; exceptions; collection of license fees by municipal corporations.
O.C.G.A. § 33-8-8.1 County and municipal corporation taxes on life insurance companies
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(a) As used in this Code section, the term ‘‘life insurance company’’ means a company which is authorized to transact only the class of insurance designated in Code Section 33-3-5 as class (1). (b) Life insurance companies are subject to county and municipal corporation taxes lev…
O.C.G.A. § 33-8-8.2 Runners, employing
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Sale, release or solicitation of accident information, §33-24-53. Sale, release or solicitation of accident information, §33-24-53. Steerers, employing. Sale, release or solicitation of accident information, §33-24-53. Transportation network companies and drivers. Motor vehicle i…
O.C.G.A. § 33-8-8.4 Inactive municipalities
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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, and 33-8-8.3, the population of an inactive municipality shall be considered to be population of the unincorporate…
O.C.G.A. § 33-8-8.6 Nonprotested premium taxes
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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 o…
O.C.G.A. § 33-8-9 Granting of refunds and credits by Commissioner
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Refunds and credits of license fees and taxes levied by this chapter shall be made by the Commissioner in accordance with the provisions of Code Sections 33-2-29 through 33-2-31. History. — Code 1933, § 56-1312, enacted by Ga. L. 1973, p. 499, § 4; Ga. L. 1976, p. 1080, § 2.