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

O.C.G.A. § 33-8-8.5 (2019)

Distribution of reimbursement of illegally assessed tax by insurance companies

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
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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Any insurance company, other than a life insurance company, which receives reimbursement for the payment of an insurance premium tax levied by a county or municipality which was illegally assessed and collected shall distribute on a pro rata basis the proceeds of such reimbursement to its policyholders of record for the year the tax was levied. The distribution of the reimbursement shall be made as soon as practicable and in no event later than 90 days after such reimbursement is received by the insurance company.

History

Code 1981, § 33-8-8.5, enacted by Ga. L. 1984, p. 1294, § 2.

Annotations

Editor’s notes. - Ga. L. 1984, p. 1294, § 4, not codified by the General Assembly, provided that § 2 of that Act, which en-

acted this Code section, would apply to taxes collected prior to January 1, 1984. Law reviews. - For annual survey of state and local taxation, see 38 Mercer L. Rev. 337 (1986).

JUDICIAL DECISIONS Cited in Federated Mut. Ins. Co. v. DeKalb County, 176 Ga. App. 70, 335 S.E.2d 873 (1985).

Notes of Decisions
Cited in 1 case, 1985–1985 · leading case: Federated Mut. Ins. v. DeKalb Cnty., 335 S.E.2d 873 (Ga. Ct. App. 1985).
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Federated Mut. Ins. v. DeKalb Cnty., 335 S.E.2d 873 (Ga. Ct. App. 1985). · cites it 8× “This Act was further amended in 1984 by the addition of two sections, denominated OCGA §§ 33-8-8.5 and 33-8-8.6, to provide for the reimbursement of illegally assessed and collected insurance premiums by a county or municipality and to require that a written protest accompany…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.