{"data":{"id":"us-ga/o.c.g.a.-33-8-8.5","jurisdiction":"us-ga","citation":"O.C.G.A. § 33-8-8.5","heading":"Distribution of reimbursement of illegally assessed tax by insurance companies.","body":"Any insurance company, other than a life insurance company, which receives reimbursement for the payment of an insurance premium tax levied by a county or municipality which was illegally assessed and collected shall distribute on a pro rata basis the proceeds of such reimbursement to its policyholders of record for the year the tax was levied. The distribution of the reimbursement shall be made as soon as practicable and in no event later than 90 days after such reimbursement is received by the insurance company.","path":["TITLE 33 Insurance","CHAPTER 8 Fees and Taxes"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.33.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"f4e79dd40432339a16db2f45f56a9ba3db4359f1284b0703ccb2234d71bc3e2a","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-33-8-8.4","next":"us-ga/o.c.g.a.-33-8-8.6"},"notice":"GroundRules: Original legal text. Not legal advice."}