O.C.G.A.
O.C.G.A.

O.C.G.A. § 33-50-3 (2019)

Application for license; payment of fees; payment of premium taxes

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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(a) Application for a license shall be made on forms prescribed by the Commissioner.

(b) Every multiple employer self-insured health plan shall pay to the Commissioner annual license fees, as established by rule or regulation of the Commissioner.

(c) Every multiple employer self-insured health plan shall be exempt from the payment of premium taxes on the plan’s net premium.

History

Code 1981, § 33-50-3, enacted by Ga. L. 1991, p. 1021, § 1; Ga. L. 2010, p. 757, § 2/SB 310; Ga. L. 2011, p.

752, § 33/HB 142; Ga. L. 2016, p. 515, § 1/HB 866.

Annotations

The 2011 amendment, effective May 13, 2011, part of an Act to revise, modernize, and correct the Code, substituted "Chapter 8 of this title" for "Chapter 8 of Title 33" twice in subsection (c).

The 2016 amendment, effective April 27, 2016, substituted the present provisions of subsection (c) for the former provisions, which read: "Every multiple employer self-insured health plan shall pay to the Commissioner the premium taxes on the plan's net retained premium after deducting premium paid by the plan to its excess insurer and any other applicable deductions provided for in Chapter 8 of this title. The applicable premium tax rate shall be the applicable rates for insurance companies provided for in Chapter 8 of this title."