---
title: O.C.G.A. § 33-13A-12. Legislative intent regarding impact on taxation.
collection: code
id: 33-13A-12
cite_as: O.C.G.A. § 33-13A-12 (2025)
canonical_url: https://georgiacommons.org/code/33-13A-12
md_url: https://georgiacommons.org/code/33-13A-12.md
text_url: https://georgiacommons.org/code/33-13A-12/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=650
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/33-13A.md
previous: https://georgiacommons.org/code/33-13A-11.md
next: https://georgiacommons.org/code/33-13A-13.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 / MUTUAL INSURANCE HOLDING COMPANIES
---

# O.C.G.A. § 33-13A-12. Legislative intent regarding impact on taxation.

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.

## History

Code 1981, § 33-13A-12, enacted by Ga. L. 2015, p. 846, § 3/HB 185.