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2018 Georgia Code 33-38-13 | Car Wreck Lawyer

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

O.C.G.A. 33-38-13 Case Law from Google Scholar Amendments to OCGA 33-38-13

TITLE 33 INSURANCE

Section 38. Georgia Life and Health Insurance Guaranty Association, 33-38-1 through 33-38-22.

ARTICLE 4 LIQUIDATION PROCEEDINGS

33-38-13. Exemption of the association from taxation.

The association shall be exempt from all taxation in this state based upon income or gross receipts and shall likewise be exempt from all state and local occupation license and business fees and occupation license and business taxes.

(Code 1933, § 56-2213, enacted by Ga. L. 1981, p. 1336, § 1; Ga. L. 2012, p. 701, § 1/HB 786.)

Editor's notes.

- Ga. L. 2012, p. 701, § 1/HB 786, effective July 1, 2012, reenacted this Code section without change.

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 309.

C.J.S.

- 84 C.J.S., Taxation, § 250.

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