Ga. Code § 33-13A-12
Current through 2023-2024 Legislative Session Chapter 709
It is the intent of the General Assembly that the formation of a mutual insurance holding company shall not increase the Georgia tax burden of the mutual insurance holding company system and that a reorganized stock insurer shall continue to be subject to Georgia insurance premium taxation in lieu of all other taxes except as provided in Chapter 8 of this title.
OCGA § 33-13A-12