Official Code of Georgia Annotated

Title 47. RETIREMENT AND PENSIONS · Chapter 16. SHERIFFS’ RETIREMENT FUND OF GEORGIA · Article 7. MISCELLANEOUS PROVISIONS

47-16-123. Exemptions of moneys and rights accruing under this chapter from taxation.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

The right to any pension, annuity, allowance, or benefit; the right to the return of contributions; a pension, annuity, allowance, or benefit itself; any optional benefit; any other right accrued or accruing to any person under this chapter; and any moneys under this chapter shall be exempt from any tax imposed by this state or any county, municipality, or other political subdivision, except as provided in Code Section 48-7-27.

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 47-16-123, enacted by Ga. L. 1983, p. 1185, § 7; Ga. L. 2000, p. 1449, § 8.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t47-(v35)-2010-pdf.pdf, Volume V35, 2010 edition, page 583; merge action: carried; file SHA-256 670b44b1738a.

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