Official Code of Georgia Annotated

Title 47. RETIREMENT AND PENSIONS · Chapter 4. PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM · Article 7. MISCELLANEOUS PROVISIONS

47-4-120. Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability.

Active

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

The right to a retirement benefit, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this chapter shall be exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27; exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and unassignable, except as 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.

History

Ga. L. 1969, p. 998, § 20; Ga. L. 2000, p. 1449, § 4.

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

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