Georgia Code
Article 11 - Georgia Higher Education Savings Plan
§ 20-3-634. Savings Trust Accounts; Availability; Terms and Provisions

History. Code 1981, § 20-3-634 , enacted by Ga. L. 2001, p. 76, § 1; Ga. L. 2002, p. 372, § 10; Ga. L. 2007, p. 112, § 1/HB 225; Ga. L. 2008, p. 159, § 5/HB 1014.
Cross references.
Computation of taxable net income, § 48-7-27 .
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 subsection (b), is codified at Title 26 of the United States Code.

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