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Georgia Code Title 47. Retirement and Pensions § 47-2-332

Current as of April 14, 2021 | Updated by FindLaw Staff

(a) The right to a pension, annuity, retirement allowance, return of contributions, the pension, annuity, or retirement allowance itself, any optional benefit, or any other right accrued or accruing to any person under this chapter and the moneys in the various accounts created by this chapter are:

(1) Exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27;

(2) Exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and

(3) Not assignable except as otherwise specifically provided in this chapter.

(b) The tangible, intangible, real, personal, or mixed property, investments, or assets of the retirement system of whatever kind or nature and the earnings or proceeds derived from such property, investments, or assets are public property and are:

(1) Exempt from taxation by the state or by any county, municipality, authority, or political subdivision of this state; and

(2) Exempt from levy and sale, garnishment, attachment, or any other process whatsoever.

(c) The transfer or sale of tangible, real, personal, or mixed property, investments, or assets to or from the retirement system and the instruments of such transfer or sale shall be exempt from any tax on such sales, transfers, or instruments, which tax is levied by the state or by any county, authority, municipality, or political subdivision of this state.

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Cite this article: FindLaw.com - Georgia Code Title 47. Retirement and Pensions § 47-2-332 - last updated April 14, 2021 | https://codes.findlaw.com/ga/title-47-retirement-and-pensions/ga-code-sect-47-2-332.html

Read this complete Georgia Code Title 47. Retirement and Pensions § 47-2-332 on Westlaw

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