Official Code of Georgia Annotated

Title 33. INSURANCE · Chapter 15. FRATERNAL BENEFIT SOCIETIES · Article 5. ASSETS AND INVESTMENTS

33-15-83. Exemption from taxation.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Every society organized or licensed under this chapter is declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal, and school taxes other than taxes on real estate and office equipment.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 33-15-83, enacted by Ga. L. 1993, p. 1744, § 1.

Law reviews

For survey of 1995 Eleventh Circuit cases on federal taxation, see 47 Mercer L. Rev. 879 (1996). For survey of 2004 Eleventh Circuit cases on federal taxation, see 56 Mercer L. Rev. 1287 (2005).

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t33-ch1-22-(v24)-2020-pdf.pdf, Volume V24, 2020 edition, page 745; merge action: carried; file SHA-256 4ecec175d949.