{"data":{"id":"us-ga/o.c.g.a.-20-3-636","jurisdiction":"us-ga","citation":"O.C.G.A. § 20-3-636","heading":"Taxation of fund property and income.","body":"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.","path":["TITLE 20 Education","CHAPTER 3 Postsecondary Education","Article 11 Georgia Higher Education Savings Plan"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.20.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"febac462a0be24c336dcc364d1663cb44c57f5b3706cc130729d673f7608c02e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-20-3-635","next":"us-ga/o.c.g.a.-20-3-637"},"notice":"GroundRules: Original legal text. Not legal advice."}