§ 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.
§ 33-8-4. Amount and Method of Computing Tax on Insurance Premiums Generally; Exclusion of Annuity Considerations
All foreign, alien, and domestic insurance companies doing business in this state shall pay a tax of 2 1/4 percent upon the gross direct premiums received by them. The tax shall be levied upon persons, property, or risks in Georgia, from January 1 to December 31, both inclusive, of each year without regard to business […]
§ 33-8-4.1. State Insurance Premiums Tax Credits for Insurance Companies Located in Certain Counties Designated as Less Developed Areas; Authority of Commissioner of Community Affairs and Commissioner
As used in this Code section, the term: “Business enterprise” means any insurance company or the headquarters of any insurance company required to pay the tax under Code Section 33-8-4. “Existing business enterprise” means any insurance company or the headquarters of any insurance company required to pay the tax under Code Section 33-8-4 which has […]
§ 33-8-4.2. Assignment, Carryover, and Liability Regarding Tax Credits
As used in this Code section, the term “affiliated entity” means: A corporation that is a member of the taxpayer’s “affiliated group” within the meaning of Section 1504(a) of the Internal Revenue Code and which corporation has a tax liability under Code Section 33-8-4; or An entity affiliated with a corporation, business, partnership, or limited […]
§ 33-8-5. Abatement or Reduction of Tax on Insurance Premiums
Whenever any insurance company doing business in this state shall make it appear to the Commissioner, by evidence satisfactory to him, that one-fourth of its total assets, as of December 31 of any taxable year, exclusive of direct obligations of the United States, consists of or is invested in any or all of the following […]
§ 33-8-6. Time of Payment of Tax on Insurance Premiums; Filing of Returns; Penalties
The annual premium taxes required in this chapter shall be paid to the Commissioner annually on or before March 1 following the close of the preceding calendar year upon all the premiums received during that calendar year. At the same time each such insurance company shall file with the Commissioner an annual return on a […]
§ 33-8-7. Deduction From Taxes of Retaliatory Taxes Paid Other States
Any insurance company, corporation, or association domiciled in this state and issuing insurance policies on fire, lightning, extended coverage, and windstorm, which policy covers property within this state, may deduct any retaliatory tax actually paid to another state from their Georgia taxes due for the tax year for which such retaliatory tax was paid only […]
§ 33-8-8. Preemption of Taxation of Insurance Companies by State; Exceptions; Collection of License Fees by Municipal Corporations
Except as otherwise provided in this chapter, the State of Georgia preempts the field of imposing taxes, except taxes on real property and tangible personal property taxed ad valorem, upon insurance companies and their agents and other representatives, including, but not limited to, excise, privilege, franchise, income, license, permit, registration, and similar taxes and fees […]
§ 33-8-8.1. County and Municipal Corporation Taxes on Life Insurance Companies
As used in this Code section, the term “life insurance company” means a company which is authorized to transact only the class of insurance designated in Code Section 33-3-5 as class (1). Life insurance companies are subject to county and municipal corporation taxes levied as follows: There is imposed a county tax for county purposes […]
§ 33-8-8.2. County and Municipal Corporation Taxes on Other Than Life Insurance Companies
Counties and municipal corporations are authorized to levy tax at a rate not to exceed 2.5 percent upon the gross direct premiums of all foreign, alien, and domestic insurance companies doing business in this state other than life insurance companies. The tax shall be in addition to the taxes levied by Code Section 33-8-4, and […]