TITLE 47 RETIREMENT AND PENSIONS

Section 16. Sheriffs' Retirement Fund of Georgia, 47-16-1 through 47-16-123.

ARTICLE 7 MISCELLANEOUS PROVISIONS

47-16-123. Exemptions of moneys and rights accruing under this chapter from taxation.

The right to any pension, annuity, allowance, or benefit; the right to the return of contributions; a pension, annuity, allowance, or benefit itself; any optional benefit; any other right accrued or accruing to any person under this chapter; and any moneys under this chapter shall be exempt from any tax imposed by this state or any county, municipality, or other political subdivision, except as provided in Code Section 48-7-27.

(Code 1981, §47-16-123, enacted by Ga. L. 1983, p. 1185, § 7; Ga. L. 2000, p. 1449, § 8.)