GA HB1263

Establishes a three-year deadline for insurers to file written claims for refunds of fees or taxes that were erroneously or illegally assessed and collected under Georgia's insurance premium tax laws

Amends Code Section 33-8-9 to add the time limitation while maintaining existing refund and credit procedures under Code Sections 33-2-29 through 33-2-31

Effective date of January 1, 2027, applying to all taxable years beginning on or after that date