---
title: O.C.G.A. § 33-8-8.5. Distribution of reimbursement of illegally assessed tax by insurance companies.
collection: code
id: 33-8-8.5
cite_as: O.C.G.A. § 33-8-8.5 (2025)
canonical_url: https://georgiacommons.org/code/33-8-8.5
md_url: https://georgiacommons.org/code/33-8-8.5.md
text_url: https://georgiacommons.org/code/33-8-8.5/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=414
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
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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. § 33-8-8.5. Distribution of reimbursement of illegally assessed tax by insurance companies.

Any insurance company, other than a life insurance company, which receives reimbursement for the payment of an insurance premium tax levied by a county or municipality which was illegally assessed and collected shall distribute on a pro rata basis the proceeds of such reimbursement to its policyholders of record for the year the tax was levied. The distribution of the reimbursement shall be made as soon as practicable and in no event later than 90 days after such reimbursement is received by the insurance company.

## History

Code 1981, § 33-8-8.5, enacted by Ga. L. 1984, p. 1294, § 2.

## Editor's Notes

Ga. L. 1984, p. 1294, § 4, not codified by the General Assembly, provided that § 2 of that Act, which enacted this Code section, would apply to taxes collected prior to January 1, 1984.

## Law Reviews

For annual survey of state and local taxation, see 38 Mercer L. Rev. 337 (1986).