---
title: O.C.G.A. § 47-6-100. Exemption of rights and benefits from taxation; exemption from legal process; assignability.
collection: code
id: 47-6-100
cite_as: O.C.G.A. § 47-6-100 (2025)
canonical_url: https://georgiacommons.org/code/47-6-100
md_url: https://georgiacommons.org/code/47-6-100.md
text_url: https://georgiacommons.org/code/47-6-100/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=415
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/47-6.md
previous: https://georgiacommons.org/code/47-6-85.md
next: https://georgiacommons.org/code/47-6-101.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 LEGISLATIVE RETIREMENT SYSTEM / MISCELLANEOUS PROVISIONS
---

# O.C.G.A. § 47-6-100. Exemption of rights and benefits from taxation; exemption from legal process; assignability.

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.

## History

Ga. L. 1967, p. 259, § 18.