Georgia § 47-4-120 Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability

Georgia Statutes

§ 47-4-120 — Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability

Georgia § 47-4-120

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This text of Georgia § 47-4-120 (Exemption of rights and benefits from state and local taxes and from legal process; restriction on assignability) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 47-4-120 (2026).

Text

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.

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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.