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Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17

O.C.G.A. § 20-3-636: Taxation of fund property and income.

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Where this section sits in the code
  1. TITLE 20 Education
  2. CHAPTER 3 Postsecondary Education
  3. Article 11 Georgia Higher Education Savings Plan

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.

Collected 2026-09-17T19:34:57Z. Source file · JSON

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