Official Code of Georgia Annotated

Title 47. RETIREMENT AND PENSIONS · Chapter 6. GEORGIA LEGISLATIVE RETIREMENT SYSTEM · Article 7. MISCELLANEOUS PROVISIONS

47-6-100. Exemption of rights and benefits from taxation; exemption from legal process; assignability.

Active

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

The right of a person to a retirement allowance or to the return of contributions, a retirement allowance itself, any optional allowance or payment on death, or any other right accrued or accruing to any person under this chapter and the moneys of the system are exempted from any state or municipal tax; are exempted from levy and sale, garnishment, attachment, or any other process whatsoever; and shall be 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.

Ga. L. 1967, p. 259, § 18.

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