--- title: O.C.G.A. § 49-2-5. Department is institution of state; power to disburse state, county, and federal funds. collection: code id: 49-2-5 cite_as: O.C.G.A. § 49-2-5 (2025) canonical_url: https://georgiacommons.org/code/49-2-5 md_url: https://georgiacommons.org/code/49-2-5.md text_url: https://georgiacommons.org/code/49-2-5/text source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t49-t50-ch1-12-(v38)-2023-pdf.pdf?sfvrsn=60c992b5_0#page=30 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/49-2.md previous: https://georgiacommons.org/code/49-2-4.md next: https://georgiacommons.org/code/49-2-6.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: SOCIAL SERVICES / DEPARTMENT OF HUMAN SERVICES / GENERAL PROVISIONS --- # O.C.G.A. § 49-2-5. Department is institution of state; power to disburse state, county, and federal funds. The department is declared to be an institution of the state for which the powers of taxation over the whole state may be exercised, and the department is empowered and authorized to administer, expend, and disburse funds appropriated to it and allocated to it by the General Assembly, the respective counties of the state, and the United States, through its appropriate agencies and instrumentalities for the purpose of distributing old-age benefits and all other benefits as provided in this title. ## History Ga. L. 1937, p. 355, § 2; Ga. L. 1960, p. 85, § 2; Ga. L. 1982, p. 3, § 49; Ga. L. 1983, p. 3, § 65; Ga. L. 2009, p. 453, § 2-1/HB 228.