---
title: O.C.G.A. § 33-21-16. Fees and taxes.
collection: code
id: 33-21-16
cite_as: O.C.G.A. § 33-21-16 (2025)
canonical_url: https://georgiacommons.org/code/33-21-16
md_url: https://georgiacommons.org/code/33-21-16.md
text_url: https://georgiacommons.org/code/33-21-16/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=891
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/33-21.md
previous: https://georgiacommons.org/code/33-21-15.md
next: https://georgiacommons.org/code/33-21-17.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 / HEALTH MAINTENANCE ORGANIZATIONS
---

# O.C.G.A. § 33-21-16. Fees and taxes.

The same fees and taxes provided for in Chapter 8 of this title applicable to life insurers shall apply to and shall be imposed upon each health maintenance organization provided for in this chapter; and the organizations shall also be entitled to the same tax deductions, reductions, abatements, and credits that life insurers are entitled to receive.

## History

Code 1933, § 56-3627, enacted by Ga. L. 1979, p. 1148, § 1.