§ 33-8-12. Waiver of Penalties and Interest
The Commissioner is authorized to waive the collection of any amount due the state as a penalty under provisions of this title providing for fees, premium taxes, or other miscellaneous charges collected by the Commissioner, whenever or to the extent that he may determine that the default giving rise to the penalty was due to […]
§ 33-8-13. Exemption of Certain Insurance Companies From Taxes
Any other provision of this chapter to the contrary notwithstanding, an insurance company exempt from federal income tax pursuant to the provisions of 26 U.S.C. Section 501(c)(3) or (4) and which only insures the risks of places of worship shall be exempt from the taxes levied upon insurance companies pursuant to Code Sections 33-8-4, 33-8-8, […]
§ 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 […]
§ 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 […]
§ 33-8-1. Fees and Charges Generally
The Commissioner is authorized to assess and collect in advance, and persons so assessed shall pay in advance to the Commissioner, fees and charges under this title as follows: Unless specifically provided otherwise, for each certificate of authority, original license, renewal of a certificate of authority, or renewal of a license: (A) Agent, subagent, counselor, […]
§ 33-8-9. Granting of Refunds and Credits by Commissioner
Refunds and credits of license fees and taxes levied by this chapter shall be made by the Commissioner in accordance with the provisions of Code Sections 33-2-29 through 33-2-31. History. Code 1933, § 56-1312, enacted by Ga. L. 1973, p. 499, § 4; Ga. L. 1976, p. 1080, § 2.
§ 33-8-2. Fees and Taxes Imposed Upon Representatives of Insurers of Other States
The same fees or taxes imposed upon Georgia agents, brokers, adjusters, or any other representatives of insurers, as listed in this chapter, for the privilege of doing business in another state shall be imposed upon agents, brokers, adjusters, or any other representatives of insurers of such other state doing business in this state, in accordance […]
§ 33-8-10. Confidential Treatment of Tax Information; Information to Be Disclosed by Local Officials Engaged in Collection of Taxes; Violations
The information secured by the Commissioner incident to the administration of any tax provided for in this title shall be confidential and privileged. Neither the Commissioner nor any members of his staff nor any of his authorized representatives shall without prior written consent of the taxpayer divulge or disclose any confidential information obtained from the […]
§ 33-8-3. License Fees of Insurance Companies Generally
Each and every insurance company, domestic, foreign, or alien, carrying on an insurance business in Georgia shall pay to the Commissioner, annually in advance, on or before July 1, a license fee in an amount as provided in Code Section 33-8-1, which payment shall be in lieu of all other license fees of said companies. […]
§ 33-8-11. Issuance of Execution Against Persons Delinquent in Payment of Fees or Taxes
In addition to other remedies provided for in this title for the collection of fees and taxes, the Commissioner is authorized to issue executions against delinquents who have failed to pay the fees and taxes when due. History. Code 1933, § 56-1311, enacted by Ga. L. 1960, p. 289, § 1.