---
title: O.C.G.A. § 47-4-120. Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability.
collection: code
id: 47-4-120
cite_as: O.C.G.A. § 47-4-120 (2025)
canonical_url: https://georgiacommons.org/code/47-4-120
md_url: https://georgiacommons.org/code/47-4-120.md
text_url: https://georgiacommons.org/code/47-4-120/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=376
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/47-4.md
previous: https://georgiacommons.org/code/47-4-106.md
next: https://georgiacommons.org/code/47-4-121.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 / PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM / MISCELLANEOUS PROVISIONS
---

# O.C.G.A. § 47-4-120. Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability.

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.

## History

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