{"data":{"id":"us-ga/o.c.g.a.-47-14-91","jurisdiction":"us-ga","citation":"O.C.G.A. § 47-14-91","heading":"Exemption of rights and benefits under this chapter from taxation; exemption from levy and sale, garnishment, attachment, or other process; assignability.","body":"The right to any pension, allowance, or benefit; the right to the return of contributions; any optional benefit; or any other right accrued or accruing to any person under this chapter; and moneys under this chapter shall be exempt from any tax imposed by any state, county, municipal, or other political subdivision, except as provided in Code Section 48-7-27, and shall be exempt from levy and sale, garnishment, attachment, or any other process. Such funds and benefits shall not be assignable.","path":["TITLE 47 Retirement and Pensions","CHAPTER 14 Superior Court Clerks’ Retirement Fund of Georgia","Article 6 Miscellaneous Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.47.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":"5b14ca9b8f8639d3663f80f9ad5f73527e26652a816670625d8bf572277ed33d","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-47-14-90","next":"us-ga/o.c.g.a.-47-15-1"},"notice":"GroundRules: Original legal text. Not legal advice."}