Georgia · Snapshot Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-10-18

O.C.G.A. § 30-9-9: Taxation by state pursuant to Code Section 48-7-27; exempt from taxation by political subdivisions.

Where this section sits in the code

TITLE 30 Handicapped Persons
CHAPTER 9 Georgia Achieving a Better Life Experience (ABLE)

The trust fund and ABLE account property and income shall be subject to taxation by the state only as provided by paragraph (10.1) of subsection (b) of Code Section 48-7-27 and shall not be subject to taxation by any of the state’s political subdivisions.

Collected 2026-09-17T18:58:32Z. Source file · JSON

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