---
title: O.C.G.A. § 52-2-18. Revenue bonds — Status of bonds as negotiable instruments; tax exemption for bonds and for income therefrom.
collection: code
id: 52-2-18
cite_as: O.C.G.A. § 52-2-18 (2025)
canonical_url: https://georgiacommons.org/code/52-2-18
md_url: https://georgiacommons.org/code/52-2-18.md
text_url: https://georgiacommons.org/code/52-2-18/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t52-t53-(v40)-2021-pdf.pdf?sfvrsn=d23ba203_0#page=44
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/52-2.md
previous: https://georgiacommons.org/code/52-2-17.md
next: https://georgiacommons.org/code/52-2-19.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: WATERS OF THE STATE, PORTS, AND WATERCRAFT / GEORGIA PORTS AUTHORITY
---

# O.C.G.A. § 52-2-18. Revenue bonds — Status of bonds as negotiable instruments; tax exemption for bonds and for income therefrom.

All revenue bonds issued under this chapter shall have and are declared to have all the qualities and incidents of negotiable instruments under the negotiable instruments laws of the state. Such bonds and the income therefrom shall be exempt from all taxation within the state.

## History

Ga. L. 1945, p. 464, § 5.