---
title: O.C.G.A. § 36-21-9. Tax-exempt status.
collection: code
id: 36-21-9
cite_as: O.C.G.A. § 36-21-9 (2025)
canonical_url: https://georgiacommons.org/code/36-21-9
md_url: https://georgiacommons.org/code/36-21-9.md
text_url: https://georgiacommons.org/code/36-21-9/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t35-t36-ch1-59-(v27)-2025-pdf.pdf?sfvrsn=66569db4_0#page=531
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/36-21.md
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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: LOCAL GOVERNMENT / Provisions Applicable to Counties Only / GROUP HEALTH BENEFITS PROGRAM
---

# O.C.G.A. § 36-21-9. Tax-exempt status.

The employee benefit system shall be exempt from state and local taxes and fees.

## History

Code 1981, § 36-21-9, enacted by Ga. L. 1999, p. 1190, § 1.