O.C.G.A.

O.C.G.A. § 33-8-8.6 (2019)

Nonprotested premium taxes

✓ 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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Notwithstanding any other provision of law, any payment by an insurance company, other than a life insurance company, of premium taxes levied by a county or municipality heretofore made which when

made was not accompanied by a written protest of the legality or amount of such tax shall be deemed to have been a voluntary payment and shall not be recoverable from such county or municipality.

History

Code 1981, § 33-8-8.6, enacted by Ga. L. 1984, p. 1294, § 3.

Annotations

JUDICIAL DECISIONS Purpose of O.C.G.A. § 33-8-8.6 is to protect local governments by assuring that their coffers would not be depleted by tax refund requests by requiring that a written protest must accompany the pro-

tested tax payment at the time that the payment is made. Federated Mut. Ins. Co. v. DeKalb County, 176 Ga. App. 70, 335 S.E.2d 873 (1985), aff ’d, 255 Ga. 522, 341 S.E.2d 3 (1986).

OPINIONS OF THE ATTORNEY GENERAL Construction with O.C.G.A. § 48-5-380. - With respect to certain tax refunds, the requirements of O.C.G.A.

§ 48-5-380 should be read in conjunction with O.C.G.A. § 33-8-8.6. 1984 Op. Att’y Gen. No. 84-24.

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 2× “OCGA § 33-8-8.6. Although there is no evidence of the county’s potential liability other than the amount claimed in this case and an estimate of the amount insurance companies could claim if Cotton States were applied retroactively, it is apparent that local governments would be…”

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.