O.C.G.A. § 33-20-19: Regulation and supervision of corporations by Commissioner generally; payment of fees and taxes by corporations generally.

Health care corporations shall be subject to regulation and supervision by the Commissioner and shall be required to pay any fees and taxes, including premium taxes, as are now or may hereafter be required of life insurers under this title in accordance with Chapters 2, 3, 8, and 12 of this title and the other applicable provisions of this title.