O.C.G.A.
O.C.G.A.

O.C.G.A. § 30-9-9 (2019)

Taxation by state pursuant to Code Section 48-7-27; exempt from taxation by political subdivisions

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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The trust fund and ABLE account property and income shall be subject to taxation by the state only as provided by paragraph (10.1) of subsection (b) of Code Section 48-7-27 and shall not be subject to taxation by any of the state's political subdivisions.

History

(Code 1981, § 30-9-9, enacted by Ga. L. 2016, p. 588, § 1/HB 768.)