---
title: O.C.G.A. § 20-3-636. Taxation of fund property and income.
collection: code
id: 20-3-636
cite_as: O.C.G.A. § 20-3-636 (2025)
canonical_url: https://georgiacommons.org/code/20-3-636
md_url: https://georgiacommons.org/code/20-3-636.md
text_url: https://georgiacommons.org/code/20-3-636/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t20-ch3-18-(v17a)-2025-pdf.pdf?sfvrsn=10d12596_0#page=378
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/20-3.md
previous: https://georgiacommons.org/code/20-3-635.md
next: https://georgiacommons.org/code/20-3-637.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: EDUCATION / POSTSECONDARY EDUCATION / GEORGIA HIGHER EDUCATION SAVINGS PLAN
---

# O.C.G.A. § 20-3-636. Taxation of fund property and income.

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.

## History

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