---
title: O.C.G.A. § 47-16-123. Exemptions of moneys and rights accruing under this chapter from taxation.
collection: code
id: 47-16-123
cite_as: O.C.G.A. § 47-16-123 (2025)
canonical_url: https://georgiacommons.org/code/47-16-123
md_url: https://georgiacommons.org/code/47-16-123.md
text_url: https://georgiacommons.org/code/47-16-123/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=583
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: RETIREMENT AND PENSIONS / SHERIFFS’ RETIREMENT FUND OF GEORGIA / MISCELLANEOUS PROVISIONS
---

# O.C.G.A. § 47-16-123. Exemptions of moneys and rights accruing under this chapter from taxation.

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.

## History

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