---
title: O.C.G.A. § 33-8-13. Exemption of certain insurance companies from taxes.
collection: code
id: 33-8-13
cite_as: O.C.G.A. § 33-8-13 (2025)
canonical_url: https://georgiacommons.org/code/33-8-13
md_url: https://georgiacommons.org/code/33-8-13.md
text_url: https://georgiacommons.org/code/33-8-13/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t33-ch1-22-(v24)-pdf.pdf?sfvrsn=7cbbe9cb_0#page=101
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/33-8.md
previous: https://georgiacommons.org/code/33-8-12.md
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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 / FEES AND TAXES
---

# O.C.G.A. § 33-8-13. Exemption of certain insurance companies from taxes.

(a) Any other provision of this chapter to the contrary notwithstanding, an insurance company exempt from federal income tax pursuant to the provisions of 26 U.S.C. Section 501(c)(3) or (4) and which only insures the risks of places of worship shall be exempt from the taxes levied upon insurance companies pursuant to Code Sections 33-8-4, 33-8-8, 33-8-8.1, and 33-8-8.2. Any insurance company desiring the exemption provided by this Code section shall present to the Commissioner the certificate issued by the federal Internal Revenue Service demonstrating the company’s tax exempt status and such evidence of the scope of the company’s business as the Commissioner shall deem necessary.

(b) This Code section shall stand repealed on December 31, 2029.

## History

Code 1981, § 33-8-13, enacted by Ga. L. 1996, p. 1264, § 1; Ga. L. 2024, p. 794, § 3-2/HB 1181, effective January 1, 2025.

## Amendments

The 2024 amendment, effective January 1, 2025, designated the existing provisions of this Code section as subsection (a) and added subsection (b).