Premium Tax Payments, including County/Municipal and Special Fraud Fund Assessments can still be paid by check. Checks should be mailed to the same lockbox as regular quarterly prepayments.
Traditional Insurance Companies (admitted in Georgia) January 1, 2014, the Georgia Department of Insurance mandated electronic filing for quarterly and annual premium tax returns. Please see Directive 13-EX-3
BE ADVISED that Form GID-012-PT, Annual Premium Tax Return and GID-012A-PT, Statement of Quarterly Premium Tax must be e-filed and taxes paid (if due), on or before the due date to avoid late filing and late payment penalties
. O.C.G.A. §§ 33-8-6(a) and 33-8-6(c).
Captive Insurance Companies (admitted in Georgia):
are required to file form GID-012C-PT, Annual Captive Premium Tax Return. Click the Forms and Filing Instructions heading, select Admitted Companies, and examples of forms can be found by clicking the link for Captives under the corresponding tax year. Forms should be filed electronically.
Surplus Line Brokers and Insureds Independently Procuring Nonadmitted Insurance
: Forms (in Excel workbooks) are available by clicking the Forms and Filing Instructions heading on this page and selecting the type of business (Procurement or Surplus Line Brokers). Form GID-212-PT MUST be utilized when filing quarterly premium tax affidavits for surplus line brokers. Please DO NOT file zero (no business receipts for the quarter) affidavits until further notice! ONLY file an affidavit if there is business receipts or returns to report.
PLEASE NOTE: PREVIOUS VERSIONS OF THE SURPLUS LINE BROKER’S AFFIDAVIT ARE NOT ACCEPTABLE, WILL BE RETURNED, AND MAY BE CONSIDERED NOT TIMELY FILED.
Form GID-214-PT (see the Procurement link under Forms and Filing Instructions) must be filed for insurance independently procured (i.e., procured without a licensed surplus line broker). Please note due dates are different for Surplus Line Broker filings and Procurement filings (O.C.G.A. §§ 33-5-29 (a) and 33-5-33 (a))..
Risk Retention Groups
Do not file zero affidavits until further notice -
PLEASE NOTE, if you are not filing a fourth quarter affidavit, Form GID-213-PT must be filed by the fourth quarter due date of January 15th. Forms are available on this page by clicking on Forms and Filing Instructions.
Please call the Premium Tax Division with any questions ... 404-656-7553 or email email@example.com