TITLE 33 INSURANCE

Section 8. Fees and Taxes, 33-8-1 through 33-8-13.

ARTICLE 2 UNFAIR CLAIMS SETTLEMENT PRACTICES

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, 33-8-8.1, and 33-8-8.2. Any insurance company desiring the exemption provided by this Code section shall present to the Commissioner the certificate issued by the federal Internal Revenue Service demonstrating the company's tax exempt status and such evidence of the scope of the company's business as the Commissioner shall deem necessary.

(Code 1981, §33-8-13, enacted by Ga. L. 1996, p. 1264, § 1.)