---
title: O.C.G.A. § 33-38-13. Exemption of the association from taxation.
collection: code
id: 33-38-13
cite_as: O.C.G.A. § 33-38-13 (2025)
canonical_url: https://georgiacommons.org/code/33-38-13
md_url: https://georgiacommons.org/code/33-38-13.md
text_url: https://georgiacommons.org/code/33-38-13/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch23-65-(v25)-2020-pdf.pdf?sfvrsn=68297_0#page=811
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/33-38.md
previous: https://georgiacommons.org/code/33-38-12.md
next: https://georgiacommons.org/code/33-38-14.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 / GEORGIA LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION
---

# O.C.G.A. § 33-38-13. Exemption of the association from taxation.

The association shall be exempt from all taxation in this state based upon income or gross receipts and shall likewise be exempt from all state and local occupation license and business fees and occupation license and business taxes.

## History

Code 1933, § 56-2213, enacted by Ga. L. 1981, p. 1336, § 1; Ga. L. 2012, p. 701, § 1/HB 786.