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2018 Georgia Code 33-15-83 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)

O.C.G.A. 33-15-83 Case Law from Google Scholar Amendments to OCGA 33-15-83

TITLE 33 INSURANCE

Section 15. Fraternal Benefit Societies, 33-15-1 through 33-15-123.

ARTICLE 5 ASSETS AND INVESTMENTS

33-15-83. Exemption from taxation.

Every society organized or licensed under this chapter is declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal, and school taxes other than taxes on real estate and office equipment.

(Code 1981, §33-15-83, enacted by Ga. L. 1993, p. 1744, § 1.)

Law reviews.

- For survey of 1995 Eleventh Circuit cases on federal taxation, see 47 Mercer L. Rev. 879 (1996). For survey of 2004 Eleventh Circuit cases on federal taxation, see 56 Mercer L. Rev. 1287 (2005).

OPINIONS OF THE ATTORNEY GENERAL

Municipal occupation tax on societies not prohibited.

- This title does not prohibit the imposition of a reasonable occupation tax on fraternal benefit societies actually doing business in a municipality. 1969 Op. Att'y Gen. No. 69-187.

RESEARCH REFERENCES

Am. Jur. 2d.

- 18A Am. Jur. 2d, Corporations, § 679.

C.J.S.

- 84 C.J.S., Taxation, § 295.

ALR.

- Exemption from taxation of property of fraternal or relief association, 22 A.L.R. 907; 83 A.L.R. 773.

Tax exemption of property used by fraternal or benevolent association for clubhouse or similar purposes, 39 A.L.R.3d 640.

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