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.