Ga. Code § 33-8-8.6
Current through 2023-2024 Legislative Session Chapter 709
Notwithstanding any other provision of law, any payment by an insurance company, other than a life insurance company, of premium taxes levied by a county or municipality heretofore made which when made was not accompanied by a written protest of the legality or amount of such tax shall be deemed to have been a voluntary payment and shall not be recoverable from such county or municipality.
OCGA § 33-8-8.6