Statutes, codes, and regulations
CODE OF GEORGIA
Title 20 - EDUCATIONChapter 3 - POSTSECONDARY EDUCATION
Article 11 - GEORGIA HIGHER EDUCATION SAVINGS PLAN ACT
Section 20-3-636 - Taxation of fund property and income

Ga. Code § 20-3-636

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Current through 2023-2024 Legislative Session Chapter 709
Section 20-3-636 - Taxation of fund property and income

The trust fund property and income shall be subject to taxation by the state only as provided by Code Section 48-7-27 and shall not be subject to taxation by any of the state's political subdivisions.

OCGA § 20-3-636

Added by 2001 Ga. Laws 15, § 1, eff. 3/23/2001.