---
title: O.C.G.A. § 32-10-34. Bonds as negotiable instruments; tax exemption.
collection: code
id: 32-10-34
cite_as: O.C.G.A. § 32-10-34 (2025)
canonical_url: https://georgiacommons.org/code/32-10-34
md_url: https://georgiacommons.org/code/32-10-34.md
text_url: https://georgiacommons.org/code/32-10-34/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t32-(v23a)-2019-pdf.pdf?sfvrsn=b4b1408c_0#page=429
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/32-10.md
previous: https://georgiacommons.org/code/32-10-33.md
next: https://georgiacommons.org/code/32-10-35.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: HIGHWAYS, BRIDGES, AND FERRIES / PUBLIC AUTHORITIES / GEORGIA HIGHWAY AUTHORITY / REVENUE BONDS
---

# O.C.G.A. § 32-10-34. Bonds as negotiable instruments; tax exemption.

All bonds issued under this article shall have and are declared to have all the qualities and incidents of negotiable instruments under the laws of this state. Such bonds, their transfer, and the income therefrom shall be exempt from all taxation within this state.

## History

Ga. L. 1953, Jan.-Feb. Sess., p. 626, § 18; Ga. L. 1955, p. 124, § 19; Ga. L. 1967, p. 385, § 18; Code 1933, § 95A-1218, enacted by Ga. L. 1973, p. 947, § 1.