---
title: O.C.G.A. § 53-12-391. Payment of expenses.
collection: code
id: 53-12-391
cite_as: O.C.G.A. § 53-12-391 (2025)
canonical_url: https://georgiacommons.org/code/53-12-391
md_url: https://georgiacommons.org/code/53-12-391.md
text_url: https://georgiacommons.org/code/53-12-391/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=942
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/53-12-390.md
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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: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / TRUSTS / GEORGIA PRINCIPAL AND INCOME ACT / PAYMENT OF INTEREST AND EXPENSES
---

# O.C.G.A. § 53-12-391. Payment of expenses.

Expenses incurred in connection with the settlement of a decedent’s estate or the winding up of a terminating income interest, including interest and penalties concerning taxes, fees of attorneys and personal representatives and trustees, and court costs, may be charged against the principal or income in the discretion of the personal representative or trustee.

## History

Code 1981, § 53-12-391, enacted by Ga. L. 2010, p. 579, § 1/SB 131.