---
title: O.C.G.A. § 48-7-100.1. Withholding of income tax from retirement benefits of federal annuitants.
collection: code
id: 48-7-100.1
cite_as: O.C.G.A. § 48-7-100.1 (2025)
canonical_url: https://georgiacommons.org/code/48-7-100.1
md_url: https://georgiacommons.org/code/48-7-100.1.md
text_url: https://georgiacommons.org/code/48-7-100.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=574
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.
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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: REVENUE AND TAXATION / INCOME TAXES / CURRENT INCOME TAX PAYMENT
---

# O.C.G.A. § 48-7-100.1. Withholding of income tax from retirement benefits of federal annuitants.

The commissioner shall, not later than July 1, 1996, enter into an agreement with the federal Office of Personnel Management pursuant to 5 U.S.C. Section 8345 and its implementing regulations, 5 C.F.R. Sections 1901 through 1907, for the withholding of state income tax from the retirement benefits of annuitants under the federal Civil Service Retirement and Disability Fund.

## History

Code 1981, § 48-7-100.1, enacted by Ga. L. 1995, p. 1154, § 1.