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O.C.G.A. § 47-6-100 — Exemption of rights and benefits from taxation; exemption from legal process; assignability | Georgia Code
O.C.G.A. § 47-6-100 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 47 RETIREMENT AND PENSIONS

Section 6. Georgia Legislative Retirement System, 47-6-1 through 47-6-101.

ARTICLE 7 MISCELLANEOUS PROVISIONS

47-6-100. Exemption of rights and benefits from taxation; exemption from legal process; assignability.

The right of a person to a retirement allowance or to the return of contributions, a retirement allowance itself, any optional allowance or payment on death, or any other right accrued or accruing to any person under this chapter and the moneys of the system are exempted from any state or municipal tax; are exempted from levy and sale, garnishment, attachment, or any other process whatsoever; and shall be unassignable except as otherwise specifically provided for in this chapter.

(Ga. L. 1967, p. 259, § 18.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 71 Am. Jur. 2d, State and Local Taxation, § 444 et seq.

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 the attorney maintaining this site, 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.