GA - GAC
Rules and Regulations of the State of Georgia
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Subject 120-2-6 PREMIUM TAX

Rule 120-2-6-.01 Premium Tax Return for Insurance Companies

(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.

Rule 120-2-6-.02 Calculation for Abatement of Gross Premium Tax

On or before March 1 of each year, each insurer claiming abatement of gross premium tax shall file with the Commissioner a calculation for abatement of gross premium tax on a form prescribed by the Commissioner.

Rule 120-2-6-.03 Claim for Retaliatory Tax Credit

On or before March 1 of each year, each domestic insurer claiming retaliatory tax credit shall file a statement in support of claims for retaliatory credit entitled "Statement in Support of Claim for Retaliatory Tax Credits" on a form prescribed by the Commissioner.

Rule 120-2-6-.04 Form of filings

(1) Unless otherwise indicated, and to the extent provided, each filing required under this Regulation Chapter is to be made on forms or electronic format obtained from the Commissioner.
(2) Forms may be reproduced and the format of the forms may be altered to accommodate manual or automated processing provided the content is unchanged and the same information is presented in the same order as in the forms or electronic format obtained from the Commissioner.
(3) Any report filed electronically requiring a signature shall contain the electronic signature of the person filing the report, as defined in O.C.G.A. § 10-12-3.
(4) The Commissioner may approve a method or methods of electronic filing.

Rule 120-2-6-.05 Severability

If any rule or portion thereof contained in this Chapter is held invalid by a court of competent jurisdiction, the remainder of the rules herein and the applicability of such provisions to other circumstances shall not be affected thereby.