Non-Admitted Insurance - Premium Tax FAQs

  • How can an extension of time for filing taxes or payment of tax be requested?

    An extension may be granted for no more than thirty (30) days and must be made before the due date; refer to O.C.G.A. § 33-2-31.

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  • Does the Premium Tax Division accept electronic fund transfers?

    Yes, please obtain Information information necessary for an electronic funds transfer may be obtained by filling out the request form

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  • How can credits for returned premium or credits for changes in premium be used towards future tax liabilities?

    For historic premiums and premiums reported before January 1, 2021: Report the return/change premium on the quarterly affidavit; include the date of the affidavit on which the original premium and tax was reported. Only claim credit for business written under the reporter’s respective license.

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  • Is a Surplus Line Broker permitted to add broker fees?

    No fees are allowed outside the policy premium. Refer to the definition of Premium O.C.G.A . § 33-24-1(2), and also § 33-6-5(6)(B)(ii). Refer also to Bulletin 17-EX-1: Unauthorized Fees.

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  • Is the postmark date acceptable for proof of timely filing?

    Yes, if postmarked by the U.S. Postal Service – IN HOUSE postage stamp is NOT ACCEPTABLE.

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  • Is the postmark date acceptable for timely proof of payment?

    Yes, if postmarked by the U.S. Postal Service – IN HOUSE postage stamp is NOT ACCEPTABLE.

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  • May a refund be requested for surplus line taxes paid?

    No, returns and changes in premiums are allowed as credits against the premium written and reported on a filed affidavit. O.C.G.A. §§ 33-5-31(a), 33-5-33(b), 33-40-5(a).

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  • What is the tax rate for Risk retention groups?

    4% on “all premiums paid or due and payable.” Refer to O.C.G.A. § 33-40-5.

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  • What is the tax rate on Surplus Lines?

    When Georgia is the home state, pay 4% on total premiums written and received by the surplus line broker. Refer to O.C.G.A. § 33-5-29. For additional information regarding the home state, please refer to  Download this pdf file.Bulletin 12-EX-1 .

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  • What is the tax rate on Direct Procurement?

    When Georgia is the home state, pay 4% on total premiums written. Refer to O.C.G.A. § 33-5-33. For additional information regarding the home state, please refer to  Download this pdf file.Bulletin 12-EX-1 .

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  • When is my affidavit and payment due?

    Surplus Line Brokers’ and Risk Retention Groups’ affidavit and payment are due on or before the 15th day of April, July, October and January; refer to O.C.G.A. § 33-40-5 and § 33-5-29. Insureds directly procuring insurance should remit payment no later than 30 days from the effective date of the policy; refer to O.C.G.A. § 33-5-33.

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  • Where should affidavits be mailed?

    If paying by check, mail affidavit and payment to:

    Georgia Dept. of Insurance
    Premium Tax Division
    P.O. Box 935134
    Atlanta, GA 31193-5134

    To overnight payment, send affidavit and payment to:

    Wells Fargo Bank, NA
    Georgia Dept. of Insurance
    Premium Tax Division
    Lockbox 935134
    3585 Atlanta Avenue
    Hapeville, GA 30354

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  • Where should tax payments be mailed?

    If paying by ACH, mail affidavit to:

    Georgia Dept. of Insurance
    Premium Tax Division
    P.O. Box 935134
    Atlanta, GA 31193-5134

    If paying by check, mail affidavit and payment to:

    Georgia Dept. of Insurance
    Premium Tax Division
    P.O. Box 935134
    Atlanta, GA 31193-5134

    To overnight payment, send affidavit and payment to:

    Wells Fargo Bank, NA
    Georgia Dept. of Insurance
    Premium Tax Division
    Lockbox 935134
    3585 Atlanta Avenue
    Hapeville, GA 30354

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  • Who or what companies must file an affidavit for unauthorized/non-admitted insurance?

    Licensed Surplus Line Brokers, registered Risk Retention Groups and individual insureds who have not procured insurance through a licensed surplus line broker must file an affidavit. O.C.G.A. §§ 33-5, 33-40-5.

    Please do not file paper "zero" (no business for the quarter) affidavits until further notice. ONLY file a paper affidavit when there is business to report.

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