§ 12-76. Gross premiums tax—Life insurers.

Latest version.

There is hereby levied an annual tax based solely upon gross direct premiums upon each insurer writing life, accident and sickness insurance within the state in an amount equal to one percent of the gross direct premiums received during the preceding calendar year in accordance with O.C.G.A. § 33-8-8.1. The premium tax levied by this section is in addition to the license fees imposed by section 12-73.

(Prior Code, § 40-4)

                    
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