It is the intent of the General Assembly that the formation of a mutual insurance holding company shall not increase the Georgia tax burden of the mutual insurance holding company system and that a reorganized stock insurer shall continue to be subject to Georgia insurance premium taxation in lieu of all other taxes except as provided in Chapter 8 of this title.
O.C.G.A. § 33-13A-12
Legislative intent regarding impact on taxation
Known as the Mutual Insurance Holding Company Act
The act spans §§ 33-13A-1–33-13A-9 (13 sections).
— Code 1981, § 33-13A-12, enacted by Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.