---
title: O.C.G.A. § 47-17-103. Exemption of rights and benefits under this chapter from taxation; exemption from garnishment, attachment, or other process; assignability.
collection: code
id: 47-17-103
cite_as: O.C.G.A. § 47-17-103 (2025)
canonical_url: https://georgiacommons.org/code/47-17-103
md_url: https://georgiacommons.org/code/47-17-103.md
text_url: https://georgiacommons.org/code/47-17-103/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=621
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/47-17.md
previous: https://georgiacommons.org/code/47-17-102.md
next: https://georgiacommons.org/code/47-17-104.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 / PEACE OFFICERS’ ANNUITY AND BENEFIT FUND / MISCELLANEOUS PROVISIONS
---

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

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.

## History

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