Rule 120-2-6-.01 - Premium Tax Return for Insurance Companies(1) On or before March 1 of each year, each insurer doing business in Georgia shall file an "Annual Premium Tax Return" on a form prescribed by the Commissioner, representing such insurer's insurance transactions necessary to complete such form.(2) Premium tax return shall be accompanied by remittance. When necessary, companies should attach statement of reconciliation to the tax return for the purpose of reconciling the figures from the Annual Premium Tax Return with the "Business in the State of Georgia" page and "Schedule T" of the Association form of the annual statement. The statement of reconciliation shall be accompanied by a "Georgia Retaliatory Tax Computation" on a form prescribed by the Commissioner.Ga. Comp. R. & Regs. R. 120-2-6-.01
O.C.G.A. Secs. 33-2-9, 33-8-4 to 33-8-6.
Original Rule entitled "Calculation for Abatement of Gross Premium Tax" adopted. F. and eff. July 20, 1965.Repealed: New Rule of same title adopted. F. Nov. 25, 1996; eff. Dec. 15, 1996.Repealed: New Rule entitled "Premium Tax Return for Insurance Companies" adopted. F. Jan. 28, 2005; eff. Feb. 17, 2005.