Premium Tax Frequently Asked Questions
[FAQ# 01] Who must file an annual premium tax return?
[FAQ# 02] What is the Premium Tax Rate?
[FAQ# 03] What is the Premium Tax base?
[FAQ# 04] Where can I find the Premium Tax forms on your website?
[FAQ# 05] When are my Premium Tax Returns due?
[FAQ# 06] Where do I mail my return and tax payments?
[FAQ# 07] Is e-filing available?
[FAQ# 08] Can I file an extension of time for filing my return or payment of tax?
[FAQ# 09] How do I calculate my prepayments?
[FAQ# 10] Does the Premium Tax Division accept electronic fund transfers?
[FAQ# 11] Is the postmark date acceptable for timely proof of filing?
[FAQ# 12] How do I request a refund if I have a tax overpayment?
[FAQ# 13] How do I amend my return?
[FAQ# 14] What information must be submitted if I am claiming a Georgia Housing Tax Credit?
[FAQ# 15] Who must file a Surplus Line affidavit?
[FAQ# 16] What is the tax rate on surplus line business and direct procurement?
[FAQ# 17] Is a Surplus Line Broker permitted to add additional fees?
[FAQ# 18] What is the tax rate on Risk Retention Groups?
[FAQ# 19] Where do I find surplus line forms (affidavits)?
[FAQ# 20] When is my affidavit and payment due?
[FAQ# 21] Where do I mail my affidavit?
[FAQ# 22] Can I request a refund?
[FAQ# 23] How do I claim a credit for returned or a change in premium?