Official Code of Georgia Annotated

Title 47. RETIREMENT AND PENSIONS · Chapter 17. PEACE OFFICERS’ ANNUITY AND BENEFIT FUND · Article 7. MISCELLANEOUS PROVISIONS

47-17-103. Exemption of rights and benefits under this chapter from taxation; exemption from garnishment, attachment, or other process; assignability.

Active

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

The right to any pension, annuity, allowance, or benefit; to the return of contributions; to a pension, annuity, allowance or benefit itself; to any optional benefit, or any other right accrued or accruing to any person under this chapter; and to moneys under this chapter shall be exempt from any tax imposed by this state, county, municipal, or other political subdivision, except as provided in Code Section 48-7-27; exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and shall be unassignable unless otherwise specifically provided for in this chapter.

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.

Ga. L. 1962, p. 39, § 9; Ga. L. 1982, p. 3, § 47; Ga. L. 2000, p. 1449, § 10.

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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 621; merge action: annotated; file SHA-256 670b44b1738a.