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O.C.G.A. § 47-4-120 — Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability | Georgia Code

O.C.G.A. § 47-4-120 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 47 RETIREMENT AND PENSIONS

Section 4. Public School Employees Retirement System, 47-4-1 through 47-4-121.

ARTICLE 7 MISCELLANEOUS PROVISIONS

47-4-120. Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability.

The right to a retirement benefit, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this chapter shall be exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27; exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and unassignable, except as otherwise specifically provided for in this chapter.

(Ga. L. 1969, p. 998, § 20; Ga. L. 2000, p. 1449, § 4.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 30 Am. Jur. 2d, Executions, §§ 248 et seq., 288 et seq.

C.J.S.

- 33 C.J.S., Executions, § 42. 38 C.J.S., Garnishment, §§ 27 et seq., 92 et seq., 137.

ALR.

- Employee retirement pension benefits as exempt from garnishment, attachment, levy, execution, or similar proceedings, 93 A.L.R.3d 711.

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This Georgia Code resource is curated by this site's author, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.