The purposes of this article are to:
History. Code 1981, § 20-3-631 , enacted by Ga. L. 2001, p. 76, § 1; Ga. L. 2008, p. 159, § 1/HB 1014.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2001, Code Section 20-2-631, as enacted by Ga. L. 2001, p. 76, § 1, was redesignated as 20-3-631.
U.S. Code.
Section 529 of the Internal Revenue Code, referred to in paragraph (1), is codified in Title 26 of the United States Code.
Law reviews.
For article, “Wills, Trusts & Administration of Estates,” see 53 Mercer L. Rev. 499 (2001).
Structure Georgia Code
Chapter 3 - Postsecondary Education
Article 11 - Georgia Higher Education Savings Plan
§ 20-3-633. Creation; Board of Directors; Assignment to Department of Administrative Services
§ 20-3-634. Savings Trust Accounts; Availability; Terms and Provisions
§ 20-3-636. Taxation of Fund Property and Income
§ 20-3-638. Annual Statement and Report Requirements; Audits
§ 20-3-639. Plan Not Designed as Promise or Guarantee of Educational Benefits
§ 20-3-640. No Guarantee of Full Coverage of Educational Expenses
§ 20-3-641. Effect of Account in Determining Eligibility for State Aid