TITLE 20 EDUCATION

Section 3. Postsecondary Education, 20-3-1 through 20-3-660.

ARTICLE 11 GEORGIA HIGHER EDUCATION SAVINGS PLAN

20-3-636. Taxation of fund property and income.

The trust fund property and income shall be subject to taxation by the state only as provided by Code Section 48-7-27 and shall not be subject to taxation by any of the state's political subdivisions.

(Code 1981, §20-3-636, enacted by Ga. L. 2001, p. 76, § 1.)