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

O.C.G.A. § 47-6-25 (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, § 47-6-25, enacted by Ga. L. 2009, p. 947, § 25/HB 202.)

Annotations

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

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ARTICLE 3 MEMBERSHIP IN THE RETIREMENT SYSTEM