Georgia § 33-8-13 [Repealed Effective 12/31/2029] Exemption of certain insurance companies from taxes

Georgia Statutes

§ 33-8-13 — [Repealed Effective 12/31/2029] Exemption of certain insurance companies from taxes

Georgia § 33-8-13

Title33

This text of Georgia § 33-8-13 ([Repealed Effective 12/31/2029] Exemption of certain insurance companies from taxes) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 33-8-13 (2026).

Text

(a)Any other provision of this chapter to the contrary notwithstanding, an insurance company exempt from federal income tax pursuant to the provisions of 26 U.S.C. Section 501(c)(3) or (4) and which only insures the risks of places of worship shall be exempt from the taxes levied upon insurance companies pursuant to Code Sections 33-8-4 , 33-8-8 , 33-8-8.1 , and 33-8-8.2 . Any insurance company desiring the exemption provided by this Code section shall present to the Commissioner the certificate issued by the federal Internal Revenue Service demonstrating the company's tax exempt status and such evidence of the scope of the company's business as the Commissioner shall deem necessary.

(b)This Code section shall stand repealed on December 31, 2029.

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(a) Any other provision of this chapter to the contrary notwithstanding, an insurance company exempt from federal income tax pursuant to the provisions of 26 U.S.C. Section 501(c)(3) or (4) and which only insures the risks of places of worship shall be exempt from the taxes levied upon insurance companies pursuant to Code Sections 33-8-4 , 33-8-8 , 33-8-8.1 , and 33-8-8.2 . Any insurance company desiring the exemption provided by this Code section shall present to the Commissioner the certificate issued by the federal Internal Revenue Service demonstrating the company's tax exempt status and such evidence of the scope of the company's business as the Commissioner shall deem necessary. (b) This Code section shall stand repealed on December 31, 2029.