33-8-8.5. Distribution of reimbursement of illegally assessed tax by insurance companies.

Vigente

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

El texto siguiente es la ley tal como la imprime el estado, en inglés.

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.

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

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).

Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).

Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.

Texto leído de t33-ch1-22-(v24)-2020-pdf.pdf, Volumen V24, edición 2020, página 414; acción de fusión: carried; SHA-256 del archivo 4ecec175d949.