30-10-3. Donors; benefits; assets.

Active

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

(a)
Donors may supplement the care, support, habilitation, rehabilitation, and treatment of persons with impairments pursuant to this chapter. Neither the contribution to a community trust for the benefit of a life beneficiary nor the use of community trust income or principal to provide benefits shall in any way reduce, impair, or diminish the benefits for which a person is otherwise eligible by law.#
(b)
The assets held by the board of trustees of any community trust and its income and operations shall be exempt from all state and local taxation.#

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.

Code 1981, § 30-10-3, enacted by Ga. L. 1996, p. 804, § 2.

Pursuant to Code Section 28-9-5, in 1996, ‘‘Community Trust’’ was lower-cased in two places in subsection (a) and in one place in subsection (b).

Read the official page (the state's PDF, opened at the page this text was read from).

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

Text read from t27-t30-(v22)-2018-pdf.pdf, Volume V22, 2018 edition, page 854; merge action: carried; file SHA-256 62359f240c92.