---
title: O.C.G.A. § 33-10-4. Reporting of unallowed assets and assets of doubtful value or character as deduction from gross assets.
collection: code
id: 33-10-4
cite_as: O.C.G.A. § 33-10-4 (2025)
canonical_url: https://georgiacommons.org/code/33-10-4
md_url: https://georgiacommons.org/code/33-10-4.md
text_url: https://georgiacommons.org/code/33-10-4/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch1-22-(v24)-2020-pdf.pdf?sfvrsn=a873240d_0#page=471
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/33-10.md
previous: https://georgiacommons.org/code/33-10-3.md
next: https://georgiacommons.org/code/33-10-5.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: INSURANCE / ASSETS AND LIABILITIES
---

# O.C.G.A. § 33-10-4. Reporting of unallowed assets and assets of doubtful value or character as deduction from gross assets.

All assets not allowed and all other assets of doubtful value or character included as assets in any statement by an insurer to the Commissioner or in any examiner’s report to said Commissioner shall also be reported, to the extent of the value disallowed, as deductions from the gross assets of such insurer.

## History

Code 1933, § 56-904, enacted by Ga. L. 1960, p. 289, § 1.