---
title: O.C.G.A. § 53-4-75. Construction of wills and trust instruments referring to federal estate and generation-skipping transfer tax laws.
collection: code
id: 53-4-75
cite_as: O.C.G.A. § 53-4-75 (2025)
canonical_url: https://georgiacommons.org/code/53-4-75
md_url: https://georgiacommons.org/code/53-4-75.md
text_url: https://georgiacommons.org/code/53-4-75/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=466
date: 2025
status: repealed
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/53-4.md
previous: https://georgiacommons.org/code/53-4-74.md
next: https://georgiacommons.org/code/53-5-1.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES / WILLS / CONSTRUCTION OF WILL; TESTAMENTARY GIFTS
extraction_warnings:
  - status_from_toc:repealed
---

# O.C.G.A. § 53-4-75. Construction of wills and trust instruments referring to federal estate and generation-skipping transfer tax laws.

No text is printed for this repealed section.

## History

Repealed by Ga. L. 2020, p. 377, § 1-16/HB 865, effective January 1, 2021.

Code 1981, § 53-4-75, enacted by Ga. L. 2010, p. 552, § 1/SB 461.

## Editor's Notes

This Code section was based on Code 1981, § 53-4-75, enacted by Ga. L. 2010, p. 552, § 1/SB 461.