O.C.G.A.

O.C.G.A. § 47-4-120 (2019)

Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability

✓ 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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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.

History

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

Annotations

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 ALR3d 711.