O.C.G.A.

O.C.G.A. § 45-9-79.2 (2019)

Indemnification not taxable

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

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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It is the intent of the General Assembly that indemnification paid pursuant to this article shall not be taxable within this state for any purpose.

History

(Code 1981, § 45-9-79.2, enacted by Ga. L. 2000, p. 768, § 2.)

Annotations

Code Commission notes. - Pursuant to Code Section 28-9-5, in 2000, Code Section 45-9-109.2, as enacted by Ga. L.

2000, p. 768, § 2, was redesignated as Code Section 45-9-79.2.