Official Code of Georgia Annotated

Title 20. EDUCATION · Chapter 3. POSTSECONDARY EDUCATION · Article 11. GEORGIA HIGHER EDUCATION SAVINGS PLAN

20-3-636. Taxation of fund property and income.

Active

Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

The trust fund property and income shall be subject to taxation by the state only as provided by Code Section 48-7-27 and shall not be subject to taxation by any of the state’s political subdivisions.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 20-3-636, enacted by Ga. L. 2001, p. 76, § 1.

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Current through: Including Acts of the 2025 Session of the General Assembly of Georgia.

Text read from t20-ch3-18-(v17a)-2025-pdf.pdf, Volume V17A, 2025 edition, pages 378 to 379; merge action: bound only; file SHA-256 4560a0cef806.

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