reglab/housing_qa huggingface dataset:
GA Code § 33-8-7 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 8 - Fees and Taxes|§ 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.   (Code 1933, § 56-1306, enacted by Ga. L. 1960, p. 289, § 1.)
GA Code § 33-8-8.4 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 8 - Fees and Taxes|§ 33-8-8.4. Inactive Municipalities

 For purposes of levying, collecting, distributing, and applying the proceeds of local insurance taxes and for all other purposes of Code Sections 33-8-8.1, 33-8-8.2, and 33-8-8.3, the population of an inactive municipality shall be considered to be population of the unincorporated area of the county or counties within which the municipality is located. Any municipality whose governing authority has neither met nor taken any official action during a calendar year shall be considered to be an inactive municipality during the next calendar year.    (Code 1981, §33-8-8.4, enacted by Ga. L. 1984, p. 1284, § 3; Ga. L. 1984, p. 1294, § 1.)   Editor's notes.   - Both Ga. L. 1984, p. 1284, § 3, effective April 4, 1984, and Ga. L. 1984, p. 1294, § 1, effective April 4, 1984, enacted a § 33-8-8.4, the language of which is the same in both provisions. Section33-8-8.4 is set out above as enacted by Ga. L. 1984, p. 1284, § 3, and as reenacted without change by Ga. L. 1984, p. 1294, § 1.   Ga. L. 1984, p. 1294, § 4, not codified by the General Assembly, provided that § 1 of that Act, which reenacted this Code section, would apply to taxes collected during 1984 and all future years.
GA Code § 33-8-8.5 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 8 - Fees and Taxes|§ 33-8-8.5. Distribution of Reimbursement of Illegally Assessed Tax by Insurance Companies

 Any insurance company, other than a life insurance company, which receives reimbursement for the payment of an insurance premium tax levied by a county or municipality which was illegally assessed and collected shall distribute on a pro rata basis the proceeds of such reimbursement to its policyholders of record for the year the tax was levied. The distribution of the reimbursement shall be made as soon as practicable and in no event later than 90 days after such reimbursement is received by the insurance company.    (Code 1981, §33-8-8.5, enacted by Ga. L. 1984, p. 1294, § 2.)   Editor's notes.   - Ga. L. 1984, p. 1294, § 4, not codified by the General Assembly, provided that § 2 of that Act, which enacted this Code section, would apply to taxes collected prior to January 1, 1984.   Law reviews.   - For annual survey of state and local taxation, see 38 Mercer L. Rev. 337 (1986).   JUDICIAL DECISIONS    Cited in Federated Mut. Ins. Co. v. DeKalb County, 176 Ga. App. 70, 335 S.E.2d 873 (1985).
GA Code § 33-8-8.6 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 8 - Fees and Taxes|§ 33-8-8.6. Nonprotested Premium Taxes

 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.    (Code 1981, §33-8-8.6, enacted by Ga. L. 1984, p. 1294, § 3.)   OPINIONS OF THE ATTORNEY GENERAL    Construction with O.C.G.A. § 48-5-380. - With respect to certain tax refunds, the requirements of O.C.G.A. § 48-5-380 should be read in conjunction with O.C.G.A. § 33-8-8.6. 1984 Op. Att'y Gen. No. 84-24.
GA Code § 33-8-9 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 8 - Fees and Taxes|§ 33-8-9. Granting of Refunds and Credits by Commissioner

 Refunds and credits of license fees and taxes levied by this chapter shall be made by the Commissioner in accordance with the provisions of Code Sections 33-2-29 through 33-2-31.   (Code 1933, § 56-1312, enacted by Ga. L. 1973, p. 499, § 4; Ga. L. 1976, p. 1080, § 2.)   OPINIONS OF THE ATTORNEY GENERAL   Section not intended for refunds or credits of local taxes.    - O.C.G.A. § 33-8-9 was not intended to authorize refunds or credits with respect to taxes paid directly to cities or counties by the insurance companies. 1984 Op. Att'y Gen. No. 84-24.
GA Code § 33-8-11 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 8 - Fees and Taxes|§ 33-8-11. Issuance of Execution Against Persons Delinquent in Payment of Fees or Taxes

 In addition to other remedies provided for in this title for the collection of fees and taxes, the Commissioner is authorized to issue executions against delinquents who have failed to pay the fees and taxes when due.   (Code 1933, § 56-1311, enacted by Ga. L. 1960, p. 289, § 1.)   OPINIONS OF THE ATTORNEY GENERAL    Any action to recover insurance taxes must be brought within seven years  from the date that the execution may be lawfully issued. 1969 Op. Att'y Gen. No. 69-396.
GA Code § 33-8-12 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 8 - Fees and Taxes|§ 33-8-12. Waiver of Penalties and Interest

 The Commissioner is authorized to waive the collection of any amount due the state as a penalty under provisions of this title providing for fees, premium taxes, or other miscellaneous charges collected by the Commissioner, whenever or to the extent that he may determine that the default giving rise to the penalty was due to reasonable cause and not due to gross or willful neglect or disregard of the law, regulations, or instructions pertaining thereto. The Commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he reasonably determines that the delay in payment of the taxes was attributable to the action or inaction of the department.   (Code 1933, § 56-1314, enacted by Ga. L. 1977, p. 1281, § 1; Ga. L. 1984, p. 1284, § 4.)
GA Code § 33-8-13 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 8 - Fees and Taxes|§ 33-8-13. Exemption of Certain Insurance Companies From Taxes

 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.    (Code 1981, §33-8-13, enacted by Ga. L. 1996, p. 1264, § 1.)   Code Commission notes.   - Pursuant to Code Section 28-9-5, in 1996, "Commissioner" was substituted for "commissioner" in two places in the second sentence.
GA Code § 33-9-1 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-1. Purpose and Construction of Chapter

  The purpose of this chapter is to promote the public welfare by regulating insurance rates as provided in this chapter to the end that they shall not be excessive, inadequate, or unfairly discriminatory; to authorize the existence and operation of qualified rating organizations and advisory organizations and require that specified rating services of such rating organizations be generally available to all admitted insurers; and to authorize cooperation between insurers in rate making and other related matters.   It is the express intent of this chapter to permit and encourage competition between insurers on a sound financial basis to the fullest extent possible. However, nothing in this chapter is intended or should be construed to restrict the Commissioner in any way, on his own motion or otherwise, to take any affirmative action by rule, regulation, or administrative determination in a particular case, cases, or class of cases which he may deem necessary to protect the public's interest in maintaining the standards prescribed in Code Section 33-9-4; and Code Sections 33-9-26 through 33-9-29 in particular shall in no way be viewed as exhaustive or restrictive of the powers or procedures available to the Commissioner for this purpose.    (Code 1933, § 56-501, enacted by Ga. L. 1967, p. 684, § 1.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 43 Am. Jur. 2d, Insurance, § 38 et seq.   C.J.S.   - 44 C.J.S., Insurance, § 103 et seq.
GA Code § 33-9-2 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-2. Definitions

 As used in this chapter, the term:    "Advisory organization" means every person other than an admitted insurer, whether located within or outside this state, who prepares policy forms or makes underwriting rules incident to but not including the making of rates, rating plans, or rating systems, or who collects and furnishes to admitted insurers or rating organizations loss or expense statistics or other statistical information and data and acts in an advisory, as distinguished from a rate-making, capacity. No duly authorized attorney at law acting in the usual course of his profession shall be deemed to be an advisory organization.   "Member" means an insurer who participates in or is entitled to participate in the management of a rating, advisory, or other organization.   "Rating organization" means every person other than an admitted insurer, whether located within or outside this state, who has as his object or purpose the making of rates, rating plans, or rating systems. Two or more admitted insurers who act in concert for the purpose of making rates, rating plans, or rating systems and who do not operate within the specific authorizations contained in Code Sections 33-9-6, 33-9-7, 33-9-11, 33-9-20, and 33-9-22 shall be deemed to be a rating organization. No single insurer shall be deemed to be a rating organization.   "Subscriber" means an insurer which is furnished at its request with rates and rating manuals by a rating organization of which it is not a member, or with advisory services by an advisory organization of which it is not a member.    (Code 1933, §§ 56-502, 56-503, and 56-504, enacted by Ga. L. 1967, p. 684, § 1.)   Law reviews.   - For article, "Why Captives, Lord, What Have They Ever Done?: The Georgia Captive Insurance Company Act," see 26 Ga. St. B.J. 119 (1990).
GA Code § 33-9-5 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-5. Authorized Joint Actions by Insurers Generally

 Subject to and in compliance with this chapter authorizing insurers to be members or subscribers of rating or advisory organizations or to engage in joint underwriting or joint reinsurance, two or more insurers may act in concert with each other and with others with respect to any matters pertaining to the making of rates or rating systems, the preparation or making of insurance policy or bond forms, underwriting rules, surveys, inspections and investigations, the furnishing of loss or expense statistics or other information and data, or carrying on of research.   (Code 1933, § 56-508, enacted by Ga. L. 1967, p. 684, § 1.)   RESEARCH REFERENCES   ALR.    - Who are entitled to benefit of statutes giving right to combine, 166 A.L.R. 161.   Exchange among insurers of medical information concerning insured or applicant for insurance as invasion of privacy, 98 A.L.R.3d 561.
GA Code § 33-9-6 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-6. Authorized Joint Actions by Two or More Admitted Insurers Having Common Ownership or Operating Under Common Management or Control Generally

 With respect to any matters pertaining to the making of rates or rating systems, the preparation or making of insurance policy or bond forms, underwriting rules, surveys, inspections and investigations, the furnishing of loss or expense statistics or other information and data, or carrying on of research, two or more admitted insurers having a common ownership or operating in this state under common management or control are authorized to act in concert between or among themselves the same as if they constituted a single insurer; and to the extent that the matters relate to cosurety bonds, two or more admitted insurers executing the bonds are authorized to act in concert between or among themselves the same as if they constituted a single insurer.   (Code 1933, § 56-509, enacted by Ga. L. 1967, p. 684, § 1.)   RESEARCH REFERENCES   ALR.    - Who are entitled to benefit of statutes giving right to combine, 166 A.L.R. 161.
GA Code § 33-9-7 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-7. Authorized Agreements Among Admitted Insurers for Apportionment of Property and Casualty Insurance; Approval by Commissioner; Review of Practices and Activities

  Agreements may be made among admitted insurers with respect to the equitable apportionment among them of property and casualty insurance which may be afforded applicants who are in good faith entitled to but who are unable to procure such insurance through ordinary methods, and with respect to the use of reasonable rate modifications for such insurance, such agreements to be subject to the approval of the Commissioner.   All such agreements shall be submitted in writing to the Commissioner for his consideration and approval together with such information as he may reasonably require. The Commissioner shall approve only such agreements as are found by him to contemplate the use of rates which meet the standards prescribed by this chapter and activities and practices that are not unfair, unreasonable, or otherwise inconsistent with this chapter.   At any time after such agreements are in effect, the Commissioner may review the practices and activities of the adherents to such agreements and, if after a hearing upon not less than ten days' notice to such adherents he finds that any such practice or activity is unfair or unreasonable or is otherwise inconsistent with this chapter, he may issue a written order to the parties to any such agreement specifying in what respect such act or practice is unfair or unreasonable or otherwise inconsistent with this chapter and requiring the discontinuance of such activity or practice. For good cause, and after hearing upon not less than ten days' notice to the adherents to such agreement, the Commissioner may revoke approval of any such agreement.    (Code 1933, § 56-512, enacted by Ga. L. 1967, p. 684, § 1; Ga. L. 1986, p. 698, § 1.)
GA Code § 33-9-9 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-9. Use of Rating Systems, Underwriting Rules, or Forms of Rating or Advisory Organizations

 Members and subscribers of rating or advisory organizations may use the rating systems, underwriting rules, or policy or bond form of the organizations and the rates filed by such organizations for all lines of insurance covered by the provisions of this chapter, either consistently or intermittently, but, except as provided in Code Sections 33-9-3, 33-9-7, 33-9-19, and 33-9-20, shall not agree with each other or rating organizations or others to adhere to such rates, rating systems, underwriting rules, or policy or bond form. The fact that two or more admitted insurers, whether or not members or subscribers of a rating or advisory organization, use, either consistently or intermittently, the rates or rating systems made or adopted by a rating organization, or the underwriting rules or policy or bond forms prepared by a rating or advisory organization shall not be sufficient in itself to support a finding that an agreement so to adhere exists and may be used only for the purpose of supplementing or explaining any competent evidence of the existence of the agreement.   (Code 1933, § 56-510, enacted by Ga. L. 1967, p. 684, § 1; Ga. L. 1982, p. 644, § 2; Ga. L. 1983, p. 629, §§ 1, 3.)   Editor's notes.   - Ga. L. 1982, p. 644, § 2, which amended this Code section and which was to have taken effect January 1, 1984, was repealed by Ga. L. 1983, p. 629, § 3, effective March 16, 1983. However, since the 1983 Act amended this Code section "as amended by . . . Ga. L. 1982, p. 644," the restated language of this Code section in the 1983 Act reflected many of the changes effected by the 1982 Act.
GA Code § 33-9-10 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-10. Conduct of Operations by Organizations Engaging in Joint Underwriting or Reinsurance

 Upon compliance with this chapter as applicable thereto, any rating organization, advisory organization, and any group, association, or other organization of admitted insurers which engages in joint underwriting or joint reinsurance through such organization or by standing agreement among the members thereof may conduct operations in this state. With respect to insurance risks or operations in this state, no insurer shall be a member or subscriber of any such organization, group, or association that has not complied with this chapter.   (Code 1933, § 56-513, enacted by Ga. L. 1967, p. 684, § 1.)
GA Code § 33-9-11 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-11. Authorization of Cooperation Among Rating Organizations and Insurers; Review of Cooperative Activities and Practices by Commissioner and Proceedings Thereon

 Cooperation among rating organizations or among rating organizations and insurers in rate making or in other matters within the scope of this chapter is authorized. The Commissioner may review the cooperative activities and practices and, if after a hearing he finds that the activity or practice is unfair or unreasonable or otherwise inconsistent with this chapter, he may issue a written order specifying in what respects the activity or practice is unfair or unreasonable or otherwise inconsistent with this chapter and requiring the discontinuance of the activity or practice.   (Code 1933, § 56-511, enacted by Ga. L. 1967, p. 684, § 1.)   Law reviews.   - For survey article on insurance, see 34 Mercer L. Rev. 177 (1982).
GA Code § 33-9-12 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-12. Requirement of License for Rating Organization; Application; Fee

  No rating organization shall conduct its operations in this state without first filing with the Commissioner a written application for and securing a license to act as a rating organization. Any rating organization may make application for and obtain a license as a rating organization if it shall meet the requirements for a license set forth in this chapter. Every rating organization shall file with its application:   A copy of its constitution; its articles of incorporation, agreement or association; and of its bylaws, rules, and regulations governing the conduct of its business, all duly certified by the custodian of the originals of the constitution, articles of incorporation, agreement or association, bylaws, rules, and regulations;   A list of its members and subscribers;   The name and address of a resident of this state upon whom notices or orders of the Commissioner or process affecting the rating organization may be served; and   A statement of its qualifications as a rating organization.     The fee for filing an application for license as a rating organization shall be an amount as provided in Code Section 33-8-1, payable in advance to the Commissioner.    (Code 1933, § 56-514, enacted by Ga. L. 1967, p. 684, § 1; Ga. L. 1992, p. 2725, § 13.)   RESEARCH REFERENCES   ALR.   - Right to enjoin business competitor from unlicensed or otherwise illegal acts or practices, 90 A.L.R.2d 7.
GA Code § 33-9-13 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-13. Evidence to Be Submitted by Rating Organization for License

 To obtain and retain a license, a rating organization shall provide satisfactory evidence to the Commissioner that it will:    Permit any admitted insurer to become a member of or a subscriber to such rating organization at a reasonable cost and without discrimination, or withdraw therefrom;   Neither have nor adopt any rule or exact any agreement the effect of which would be to require any member or subscriber, as a condition to membership or subscribership, to adhere to its rates, rating plans, rating systems, underwriting rules, or policy or bond forms;   Neither adopt any rule nor exact any agreement the effect of which would be to prohibit or regulate the payment of dividends, savings, or unabsorbed premium deposits allowed or returned by insurers to their policyholders, members, or subscribers;   Neither practice nor sanction any plan or act of boycott, coercion, or intimidation;   Neither enter into nor sanction any contract or act by which any person is restrained from lawfully engaging in the insurance business;   Notify the Commissioner promptly of every change in its constitution, its articles of incorporation, agreement or association, and of its bylaws, rules, and regulations governing the conduct of its business; its list of members and subscribers; and the name and address of the resident of this state designated by it upon whom notices or orders of the Commissioner or process affecting such organization may be served; and   Comply with Code Section 33-9-20.    (Code 1933, § 56-515, enacted by Ga. L. 1967, p. 684, § 1.)
GA Code § 33-9-14 (2021)
2021 Georgia Code|Title 33 - Insurance|Chapter 9 - Regulation of Rates, Underwriting Rules, and Related Organizations|§ 33-9-14. Examination of Rating Organization Application; Investigation of Applicant; Issuance of License; Duration of License

  The Commissioner shall examine each application for license to act as a rating organization and the documents filed therewith and may make such further investigation of the applicant, its affairs, and its proposed plan of business as he deems desirable.   The Commissioner shall issue the license applied for within 60 days of its filing with him, if from such examination and investigation he is satisfied that:   The business reputation of the applicant and its officers is good;   The facilities of the applicant are adequate to enable it to furnish the services it proposes to furnish; and   The applicant and its proposed plan of operation conform to the requirements of this chapter.     Otherwise, but only after hearing upon notice, the Commissioner shall in writing deny the application and notify the applicant of his decision and his reasons therefor.   The Commissioner may grant an application in part only and issue a license to act as a rating organization for one or more of the classes of insurance or subdivisions thereof or class of risk or a part or combination thereof as are specified in the application if the applicant qualifies for only a portion of the classes applied for.   Licenses issued pursuant to this Code section shall remain in effect until revoked as provided in this chapter.    (Code 1933, § 56-516, enacted by Ga. L. 1967, p. 684, § 1.)   RESEARCH REFERENCES   Am. Jur. 2d.   - 43 Am. Jur. 2d, Insurance, § 42.   C.J.S.   - 44 C.J.S., Insurance, §§ 45 et seq., 63 et seq.