---
title: O.C.G.A. § 47-12-101. Exemption of moneys and rights accruing under this chapter from taxation; exemption from levy and sale, attachment, garnishment, and other process; assignability.
collection: code
id: 47-12-101
cite_as: O.C.G.A. § 47-12-101 (2025)
canonical_url: https://georgiacommons.org/code/47-12-101
md_url: https://georgiacommons.org/code/47-12-101.md
text_url: https://georgiacommons.org/code/47-12-101/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t47-(v35)-2010-pdf.pdf?sfvrsn=7d4bbd90_0#page=532
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/47-12.md
previous: https://georgiacommons.org/code/47-12-100.md
next: https://georgiacommons.org/code/47-13-1.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: RETIREMENT AND PENSIONS / DISTRICT ATTORNEYS EMERITUS AND THE DISTRICT ATTORNEYS RETIREMENT FUND OF GEORGIA / MISCELLANEOUS PROVISIONS
---

# O.C.G.A. § 47-12-101. Exemption of moneys and rights accruing under this chapter from taxation; exemption from levy and sale, attachment, garnishment, and other process; assignability.

The right to a retirement benefit, district attorney emeritus salary, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this chapter and the moneys in the fund are exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27; exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and shall not be assignable, except as otherwise specifically provided for in this chapter.

## History

Code 1981, § 47-12-101, enacted by Ga. L. 1983, p. 1805, § 3; Ga. L. 2000, p. 1449, § 6.