Georgia CommonsCapítulo 8. FEES AND TAXES
21 secciones · 33-8-1 a 33-8-13
- 33-8-1Fees and charges generally.
- 33-8-2Fees and taxes imposed upon representatives of insurers of other states.
- 33-8-3License fees of insurance companies generally.
- 33-8-4Amount and method of computing tax on insurance premiums generally; exclusion of annuity considerations.
- 33-8-4.1State insurance premiums tax credits for insurance companies located in certain counties designated as less developed areas; authority of commissioner of community affairs and Commissioner.
- 33-8-4.2Assignment, carryover, and liability regarding tax credits.
- 33-8-5Abatement or reduction of tax on insurance premiums.
- 33-8-6Time of payment of tax on insurance premiums; filing of returns; penalties.
- 33-8-7Deduction from taxes of retaliatory taxes paid other states.
- 33-8-8Preemption of taxation of insurance companies by state; exceptions; collection of license fees by municipal corporations.
- 33-8-8.1County and municipal corporation taxes on life insurance companies.
- 33-8-8.2County and municipal corporation taxes on other than life insurance companies.
- 33-8-8.3Funding of services, or reduction of ad valorem taxes, in unincorporated areas of counties; powers and duties of governing authority.
- 33-8-8.4Inactive municipalities.
- 33-8-8.5Distribution of reimbursement of illegally assessed tax by insurance companies.
- 33-8-8.6Nonprotested premium taxes.
- 33-8-9Granting of refunds and credits by Commissioner.
- 33-8-10Confidential treatment of tax information; information to be disclosed by local officials engaged in collection of taxes; violations.
- 33-8-11Issuance of execution against persons delinquent in payment of fees or taxes.
- 33-8-12Waiver of penalties and interest.
- 33-8-13Exemption of certain insurance companies from taxes.