Georgia § 33-8-13 - Exemption of certain insurance companies from taxes.
Full text of Georgia Official Code of Georgia Annotated § 33-8-13 — Exemption of certain insurance companies from taxes., with citation guidance and answers to common questions.
§ 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.
Frequently Asked Questions About Georgia § 33-8-13
What does Official Code of Georgia Annotated § 33-8-13 cover?
Section 33-8-13 ("Exemption of certain insurance companies from taxes.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 33-8-13?
A common citation format is "Official Code of Georgia Annotated § 33-8-13" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 33-8-13 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.