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.