Compilation of Rules and Regulations of the State of Georgia
Department 120 - OFFICE OF COMMISSIONER OF INSURANCE, SAFETY FIRE COMMISSIONER AND INDUSTRIAL LOAN COMMISSIONER
Chapter 120-2 - RULES OF COMMISSIONER OF INSURANCE
Subject 120-2-6 - PREMIUM TAX
Rule 120-2-6-.01 - Premium Tax Return for Insurance Companies
Current through Rules and Regulations filed through September 23, 2024
(1) On or before March 1 of each year, each insurer doing business in Georgia shall file an "Annual Premium Tax Return" on a form prescribed by the Commissioner, representing such insurer's insurance transactions necessary to complete such form.
(2) Premium tax return shall be accompanied by remittance. When necessary, companies should attach statement of reconciliation to the tax return for the purpose of reconciling the figures from the Annual Premium Tax Return with the "Business in the State of Georgia" page and "Schedule T" of the Association form of the annual statement. The statement of reconciliation shall be accompanied by a "Georgia Retaliatory Tax Computation" on a form prescribed by the Commissioner.
O.C.G.A. Secs. 33-2-9, 33-8-4 to 33-8-6.
