---
title: O.C.G.A. § 33-8-7. Deduction from taxes of retaliatory taxes paid other states.
collection: code
id: 33-8-7
cite_as: O.C.G.A. § 33-8-7 (2025)
canonical_url: https://georgiacommons.org/code/33-8-7
md_url: https://georgiacommons.org/code/33-8-7.md
text_url: https://georgiacommons.org/code/33-8-7/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=401
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/33-8-6.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. § 33-8-7. Deduction from taxes of retaliatory taxes paid other states.

Any insurance company, corporation, or association domiciled in this state and issuing insurance policies on fire, lightning, extended coverage, and windstorm, which policy covers property within this state, may deduct any retaliatory tax actually paid to another state from their Georgia taxes due for the tax year for which such retaliatory tax was paid only at the time when such Georgia taxes for that year are paid and upon furnishing proof of payment of the retaliatory tax to the Commissioner.

## History

Code 1933, § 56-1306, enacted by Ga. L. 1960, p. 289, § 1.

## Administrative Rules and Regulations

Premium tax, Official Compilation of the Rules and Regulations of the State of Georgia, Rules of Comptroller General, Commissioner of Insurance, Chapter 120-2-6.