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2023 CODE OF GEORGIA
Title 20 - EDUCATION (§§ 20-1-1 — 20-18-7)
Chapter 3 - POSTSECONDARY EDUCATION (§§ 20-3-1 — 20-3-683)
Article 11 - GEORGIA HIGHER EDUCATION SAVINGS PLAN ACT (§§ 20-3-630 — 20-3-642)
Section 20-3-636 - Taxation of fund property and income
Universal Citation:
GA Code § 20-3-636 (2023)
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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.
Added by 2001 Ga. Laws 15, § 1, eff. 3/23/2001.
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