Official Code of Georgia Annotated

Title 47. RETIREMENT AND PENSIONS · Chapter 23. GEORGIA JUDICIAL RETIREMENT SYSTEM · Article 2. ADMINISTRATION AND MANAGEMENT

47-23-31. Plan year designated.

Active

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

For purposes of complying with federal Internal Revenue Service rules and regulations, the plan year for this retirement system shall be the 12 month period beginning on July 1 of each year.

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, § 47-23-31, enacted by Ga. L. 2009, p. 947, § 32/HB 202.

Effective date

This Code section became effective May 11, 2009.

Code Commission notes

Pursuant to Code Section 28-9-5, in 2009, Code Section 47-23-30, as enacted by Ga. L. 2009, p. 947, § 32, was redesignated as Code Section 47-23-31.

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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 702; merge action: carried; file SHA-256 670b44b1738a.

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