---
title: O.C.G.A. § 33-8-8.6. Nonprotested premium taxes.
collection: code
id: 33-8-8.6
cite_as: O.C.G.A. § 33-8-8.6 (2025)
canonical_url: https://georgiacommons.org/code/33-8-8.6
md_url: https://georgiacommons.org/code/33-8-8.6.md
text_url: https://georgiacommons.org/code/33-8-8.6/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. § 33-8-8.6. Nonprotested premium taxes.

Notwithstanding any other provision of law, any payment by an insurance company, other than a life insurance company, of premium taxes levied by a county or municipality heretofore made which when made was not accompanied by a written protest of the legality or amount of such tax shall be deemed to have been a voluntary payment and shall not be recoverable from such county or municipality.

## History

Code 1981, § 33-8-8.6, enacted by Ga. L. 1984, p. 1294, § 3.