O.C.G.A.

O.C.G.A. § 33-8-9 (2019)

Granting of refunds and credits by Commissioner

✓ 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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Refunds and credits of license fees and taxes levied by this chapter shall be made by the Commissioner in accordance with the provisions of Code Sections 33-2-29 through 33-2-31.

History

Code 1933, § 56-1312, enacted by Ga. L. 1973, p. 499, § 4; Ga. L. 1976, p. 1080, § 2.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Section not intended for refunds or credits of local taxes. - O.C.G.A. § 33-8-9 was not intended to authorize refunds or credits with respect to taxes

paid directly to cities or counties by the insurance companies. 1984 Op. Att’y Gen. No. 84-24.