---
title: O.C.G.A. § 45-9-79.2. Indemnification not taxable.
collection: code
id: 45-9-79.2
cite_as: O.C.G.A. § 45-9-79.2 (2025)
canonical_url: https://georgiacommons.org/code/45-9-79.2
md_url: https://georgiacommons.org/code/45-9-79.2.md
text_url: https://georgiacommons.org/code/45-9-79.2/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t45-(v33)-2016-pdf.pdf?sfvrsn=cde47f8a_0#page=210
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.
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version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PUBLIC OFFICERS AND EMPLOYEES / INSURING AND INDEMNIFICATION OF PUBLIC OFFICERS AND EMPLOYEES / INDEMNIFICATION OF PUBLIC SCHOOL TEACHERS AND EMPLOYEES
---

# O.C.G.A. § 45-9-79.2. Indemnification not taxable.

It is the intent of the General Assembly that indemnification paid pursuant to this article shall not be taxable within this state for any purpose.

## History

Code 1981, § 45-9-79.2, enacted by Ga. L. 2000, p. 768, § 2.

## Code Commission Notes

Pursuant to Code Section 28-9-5, in 2000, Code Section 45-9-109.2, as enacted by Ga. L. 2000, p. 768, § 2, was redesignated as Code Section 45-9-79.2.