As used in this article, the term:
History. Code 1981, § 20-3-632 , enacted by Ga. L. 2001, p. 76, § 1; Ga. L. 2002, p. 372, § 8; Ga. L. 2008, p. 159, § 2/HB 1014; Ga. L. 2010, p. 863, § 5/SB 296; Ga. L. 2019, p. 337, § 1-97/SB 132.
The 2019 amendment, effective July 1, 2019, substituted “Department of Insurance” for “Insurance Department” in division (6)(B)(i), and substituted “federal Securities” for “United States Securities” in division (6)(B)(vi).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2001, “adviser” was substituted for “advisor” in division (5)(B)(vi) (now (6)(B)(vi)).
Editor’s notes.
Ga. L. 2002, p. 372, § 15(b), not codified by the General Assembly, provides that this Act shall be applicable to all taxable years beginning on or after January 1, 2002.
U.S. Code.
The Internal Revenue Code, referred to throughout this Code section, is codified at Title 26 of the United States Code.
The federal Employee Retirement Income Security Act of 1974, referred to in subparagraph (6)(A) and division (6)(B)(v), is codified, principally, as 29 U.S.C. § 1001 et seq.
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