---
title: O.C.G.A. § 47-23-31. Plan year designated.
collection: code
id: 47-23-31
cite_as: O.C.G.A. § 47-23-31 (2025)
canonical_url: https://georgiacommons.org/code/47-23-31
md_url: https://georgiacommons.org/code/47-23-31.md
text_url: https://georgiacommons.org/code/47-23-31/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=702
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/47-23.md
previous: https://georgiacommons.org/code/47-23-30.md
next: https://georgiacommons.org/code/47-23-40.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 / GEORGIA JUDICIAL RETIREMENT SYSTEM / ADMINISTRATION AND MANAGEMENT
---

# O.C.G.A. § 47-23-31. Plan year designated.

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.

## History

Code 1981, § 47-23-31, enacted by Ga. L. 2009, p. 947, § 32/HB 202.

## 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.

## Effective Date

This Code section became effective May 11, 2009.