O.C.G.A. § 50-16-82 (2019)

(a) As used in this Code section, the term: (1) ‘‘Person’’ means any individual; general or limited partnership; joint venture; firm; private, public, or public service corporation; association; unincorporated association; fiduciary; or any other entity other than the state. (2) ‘‘State’’ means the State of Georgia, its agencies, departments, divisions, bureaus, boards, commissions, authorities, and associations. (b) Payment of purchase money or any other consideration by any person, which payment causes or partially causes property, real or

personal or mixed, to be transferred to the state shall not result in nor imply a trust, nor permit the inference that a trust was created, nor permit the inference that any other interest, legal or equitable, was created either in favor of the person making the payment or in favor of any other person unless the trust or other interest is established expressly in writing. (c) Payment of purchase money or any other consideration by any person, which payment causes or partially causes property, real or personal or mixed, to be transferred to the state, shall be conclusively presumed to be a gift to the state.