Ga. Code § 33-8-7

Current through 2023-2024 Legislative Session Chapter 709
Section 33-8-7 - Deduction from taxes of retaliatory taxes paid other states

Any insurance company, corporation, or association domiciled in this state and issuing insurance policies on fire, lightning, extended coverage, and windstorm, which policy covers property within this state, may deduct any retaliatory tax actually paid to another state from their Georgia taxes due for the tax year for which such retaliatory tax was paid only at the time when such Georgia taxes for that year are paid and upon furnishing proof of payment of the retaliatory tax to the Commissioner.

OCGA § 33-8-7