(a) The annual financial statement of a reciprocal insurer shall be made and filed with the Commissioner by its attorney on or before March 1 of each year.(b) The information required by this title of other insurers doing a like insurance business in this state shall be included in the annual financial statement.(c) The statement shall be supplemented by such information as may be required by the Commissioner relative to the affairs and transactions of the attorney, insofar as they relate to the reciprocal insurer.
Georgia Legal Code