{"data":{"id":"us-ga/o.c.g.a.-47-16-123","jurisdiction":"us-ga","citation":"O.C.G.A. § 47-16-123","heading":"Exemptions of moneys and rights accruing under this chapter from taxation.","body":"The right to any pension, annuity, allowance, or benefit; the right to the return of contributions; a pension, annuity, allowance, or benefit itself; any optional benefit; any other right accrued or accruing to any person under this chapter; and any moneys under this chapter shall be exempt from any tax imposed by this state or any county, municipality, or other political subdivision, except as provided in Code Section 48-7-27.","path":["TITLE 47 Retirement and Pensions","CHAPTER 16 Sheriffs’ Retirement Fund of Georgia","Article 7 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":"9cae1acc9ed7eb337f9c5a71c6fb39b18e7e21706102860d339ea89410568430","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-47-16-122","next":"us-ga/o.c.g.a.-47-17-1"},"notice":"GroundRules: Original legal text. Not legal advice."}