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O.C.G.A. § 33-8-8.5 — Distribution of reimbursement of illegally assessed tax by insurance companies | Georgia Code
O.C.G.A. § 33-8-8.5 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 33 INSURANCE

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

ARTICLE 2 UNFAIR CLAIMS SETTLEMENT PRACTICES

33-8-8.5. Distribution of reimbursement of illegally assessed tax by insurance companies.

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.

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

Editor's notes.

- Section 4 of Ga. L. 1984, p. 1294, not codified by the General Assembly, provided that § 2 of that Act, which enacted 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).

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This Georgia Code resource is curated by a Florida and Georgia attorney, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. Attorney Syfert regularly works with Title 33 in the context of Georgia insurance coverage law and represents clients throughout Northeast Florida and South Georgia. For legal consultation, call 904-383-7448.