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

O.C.G.A. § 47-2-33 (2019)

Plan year designated

✓ 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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For purposes of complying with federal Internal Revenue Service rules and regulations, the plan year for this retirement system shall be the 12 month period beginning on July 1 of each year.

History

(Code 1981, § 47-2-33, enacted by Ga. L. 2009, p. 947, § 13/HB 202.)

Annotations

Effective date. - This Code section became effective May 11, 2009.

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ARTICLE 3 EMPLOYEE AND EMPLOYER CONTRIBUTIONS AND CREATION OF FUNDS FOR CONTRIBUTIONS, BENEFITS, AND ADMINISTRATIVE EXPENSES

JUDICIAL DECISIONS

Cited in Ross v. Odom, 401 F.2d 464 (5th Cir. 1968).

RESEARCH REFERENCES

Am. Jur. 2d. - 60A Am. Jur. 2d, Pensions and Retirement Funds, § 1169 et seq.

C.J.S. - 67 C.J.S., Officers and Public Employees, § 313. 81A C.J.S., States, § 213 et seq.

ALR. - Validity of statute or ordinance providing for pensions for municipal employees, 37 A.L.R. 1162.