Chapter

FEES AND TAXES

O.C.G.A. § 33-8-1— Licenses may be renewed from year to year as of March 1 of each year upon payment of the fee as provided in Code Section 33-8-1
O.C.G.A. § 33-8-2— Fees and taxes imposed upon representatives of insur- ers of other states
O.C.G.A. § 33-8-3— License fees of insurance companies generally
O.C.G.A. § 33-8-4— Amount and method of computing tax on insurance premiums generally; exclusion of annuity considerations
O.C.G.A. § 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
O.C.G.A. § 33-8-4.2— Assignment, carryover, and liability regarding tax credits
O.C.G.A. § 33-8-5— Abatement or reduction of tax on insurance premiums
O.C.G.A. § 33-8-6— Time of payment of tax on insurance premiums; filing of returns; penalties
O.C.G.A. § 33-8-7— Deduction from taxes of retaliatory taxes paid other states
O.C.G.A. § 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
O.C.G.A. § 33-8-8.2— County and municipal corporation taxes on other than life insurance companies
O.C.G.A. § 33-8-8.3— Funding of services, or reduction of ad valorem taxes, in unincorporated areas of counties; powers and duties of governing authority
O.C.G.A. § 33-8-8.4— Inactive municipalities
O.C.G.A. § 33-8-8.5— Distribution of reimbursement of illegally assessed tax by insurance companies
O.C.G.A. § 33-8-8.6— Nonprotested premium taxes
O.C.G.A. § 33-8-9— Granting of refunds and credits by Commissioner
O.C.G.A. § 33-8-10— Confidential treatment of tax information; information to be disclosed by local officials engaged in collection of taxes; violations
O.C.G.A. § 33-8-11— Issuance of execution against persons delinquent in payment of fees or taxes
O.C.G.A. § 33-8-12— Waiver of penalties and interest
O.C.G.A. § 33-8-13— Exemption of certain insurance companies from taxes