TITLE 30 HANDICAPPED PERSONS

Section 9. Georgia Achieving a Better Life Experience (ABLE), 30-9-1 through 30-9-16.

30-9-9. Taxation by state pursuant to Code Section 48-7-27; exempt from taxation by political subdivisions.

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.

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