{"data":{"id":"us-ga/o.c.g.a.-47-17-103","jurisdiction":"us-ga","citation":"O.C.G.A. § 47-17-103","heading":"Exemption of rights and benefits under this chapter from taxation; exemption from garnishment, attachment, or other process; assignability.","body":"The right to any pension, annuity, allowance, or benefit; to the return of contributions; to a pension, annuity, allowance or benefit itself; to any optional benefit, or any other right accrued or accruing to any person under this chapter; and to moneys under this chapter shall be exempt from any tax imposed by this state, county, municipal, or other political subdivision, except as provided in Code Section 48-7-27; exempt from levy and sale, garnishment, attachment, or any other process whatsoever; and shall be unassignable unless otherwise specifically provided for in this chapter.","path":["TITLE 47 Retirement and Pensions","CHAPTER 17 Peace Officers’ Annuity and Benefit Fund","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":"e9704c4ef10d9fc5e07edf35afa9c8d5809b7dac7aef7bf6b2549a85f5f42fe6","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-47-17-102","next":"us-ga/o.c.g.a.-47-17-104"},"notice":"GroundRules: Original legal text. Not legal advice."}