{"data":{"id":"us-ga/o.c.g.a.-47-21-7","jurisdiction":"us-ga","citation":"O.C.G.A. § 47-21-7","heading":"Treatment of annuity contracts under Code Section 33-38-2.","body":"Annuity contracts issued under the optional retirement plan provided for in this chapter shall be treated under Code Section 33-38-2 in the same manner as contracts qualified under Section 403(b) of the United States Internal Revenue Code.","path":["TITLE 47 Retirement and Pensions","CHAPTER 21 Regents Retirement Plan","Article 1 General 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":"efbd349260f994cdcb24f42f8098d58f14a52c4d62309fc1f50d75ea28b02923","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-47-21-6","next":"us-ga/o.c.g.a.-47-21-8"},"notice":"GroundRules: Original legal text. Not legal advice."}