---
title: O.C.G.A. § 30-9-9. Taxation by state pursuant to Code Section 48-7-27; exempt from taxation by political subdivisions.
collection: code
id: 30-9-9
cite_as: O.C.G.A. § 30-9-9 (2025)
canonical_url: https://georgiacommons.org/code/30-9-9
md_url: https://georgiacommons.org/code/30-9-9.md
text_url: https://georgiacommons.org/code/30-9-9/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t27-t30-(v22)-2018-pdf.pdf?sfvrsn=f493d811_0#page=847
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/30-9.md
previous: https://georgiacommons.org/code/30-9-8.md
next: https://georgiacommons.org/code/30-9-10.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: HANDICAPPED PERSONS / GEORGIA ACHIEVING A BETTER LIFE EXPERIENCE (ABLE)
---

# O.C.G.A. § 30-9-9. Taxation by state pursuant to Code Section 48-7-27; exempt from taxation by political subdivisions.

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.

## History

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