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2018 Georgia Code 33-8-8.6 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)

O.C.G.A. 33-8-8.6 Case Law from Google Scholar Amendments to OCGA 33-8-8.6

TITLE 33 INSURANCE

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

ARTICLE 2 UNFAIR CLAIMS SETTLEMENT PRACTICES

33-8-8.6. Nonprotested premium taxes.

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.

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

JUDICIAL DECISIONS

Purpose of this Code section 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 protested 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 this section. 1984 Op. Att'y Gen. No. 84-24.

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