{"data":{"id":"us-ga/o.c.g.a.-30-9-9","jurisdiction":"us-ga","citation":"O.C.G.A. § 30-9-9","heading":"Taxation by state pursuant to Code Section 48-7-27; exempt from taxation by political subdivisions.","body":"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.","path":["TITLE 30 Handicapped Persons","CHAPTER 9 Georgia Achieving a Better Life Experience (ABLE)"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.30.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":"5e7b479c6ff71ef06d820a06e1ab0f0eca7cfd039e89610f22be3ad74a959869","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-30-9-8","next":"us-ga/o.c.g.a.-30-9-10"},"notice":"GroundRules: Original legal text. Not legal advice."}