There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 20 - EDUCATION
CHAPTER 3 - POSTSECONDARY EDUCATION
ARTICLE 11 - GEORGIA HIGHER EDUCATION SAVINGS PLAN
§ 20-3-636 - Taxation of fund property and income
O.C.G.A. 20-3-636 (2010)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.
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