Georgia § 47-6-100 Exemption of rights and benefits from taxation; exemption from legal process; assignability

Georgia Statutes

§ 47-6-100 — Exemption of rights and benefits from taxation; exemption from legal process; assignability

Georgia § 47-6-100

Title47

This text of Georgia § 47-6-100 (Exemption of rights and benefits from taxation; exemption from legal process; 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. § 47-6-100 (2026).

Text

The right of a person to a retirement allowance or to the return of contributions, a retirement allowance itself, any optional allowance or payment on death, or any other right accrued or accruing to any person under this chapter and the moneys of the system are exempted from any state or municipal tax; are exempted from levy and sale, garnishment, attachment, or any other process whatsoever; and shall be unassignable except as otherwise specifically provided for in this chapter.

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The right of a person to a retirement allowance or to the return of contributions, a retirement allowance itself, any optional allowance or payment on death, or any other right accrued or accruing to any person under this chapter and the moneys of the system are exempted from any state or municipal tax; are exempted from levy and sale, garnishment, attachment, or any other process whatsoever; and shall be unassignable except as otherwise specifically provided for in this chapter.