--- title: O.C.G.A. § 53-12-244. Duty to distribute income. collection: code id: 53-12-244 cite_as: O.C.G.A. § 53-12-244 (2025) canonical_url: https://georgiacommons.org/code/53-12-244 md_url: https://georgiacommons.org/code/53-12-244.md text_url: https://georgiacommons.org/code/53-12-244/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=885 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/53-12.md previous: https://georgiacommons.org/code/53-12-243.md next: https://georgiacommons.org/code/53-12-245.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: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / TRUSTS / TRUSTEES’ DUTIES AND POWERS / DUTIES OF TRUSTEE --- # O.C.G.A. § 53-12-244. Duty to distribute income. A trustee shall distribute all net income derived from the trust at least annually. ## History Code 1981, § 53-12-244, enacted by Ga. L. 2010, p. 579, § 1/SB 131. ## Law Reviews For article, ‘‘The Scope of Permissible Investments by Fiduciaries Under Georgia Law,’’ see 19 Ga. St. B.J. 6 (1982).