Official Code of Georgia Annotated

Title 30. HANDICAPPED PERSONS · Chapter 9. GEORGIA ACHIEVING A BETTER LIFE EXPERIENCE (ABLE)

30-9-9. Taxation by state pursuant to Code Section 48-7-27; exempt from taxation by political subdivisions.

Active

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

The trust fund and ABLE account property and income shall be subject to taxation by the state only as provided by paragraph (10.1) of subsection (b) of 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.

Code 1981, § 30-9-9, enacted by Ga. L. 2016, p. 588, § 1/HB 768.

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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 847; merge action: carried; file SHA-256 62359f240c92.