Section 33-8-8.6. Nonprotested premium taxes  


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  •    Notwithstanding any other provision of law, any payment by an insurance company, other than a life insurance company, of premium taxes levied by a county or municipality heretofore made which when made was not accompanied by a written protest of the legality or amount of such tax shall be deemed to have been a voluntary payment and shall not be recoverable from such county or municipality.
Code 1981, § 33-8-8.6, enacted by Ga. L. 1984, p. 1294, § 3.