Statutes, codes, and regulations
CODE OF GEORGIA
Title 47 - RETIREMENT AND PENSIONSChapter 4 - PUBLIC SCHOOL EMPLOYEES RETIREMENT SYSTEM
Article 7 - MISCELLANEOUS PROVISIONS
Section 47-4-120 - Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability

Ga. Code § 47-4-120

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Current through 2023-2024 Legislative Session Chapter 709
Section 47-4-120 - Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability

The right to a retirement benefit, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this chapter shall be exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27; exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and unassignable, except as otherwise specifically provided for in this chapter.

OCGA § 47-4-120