Georgia Code
Article 11 - Georgia Higher Education Savings Plan
§ 20-3-635. Administration of Fund; Types of Accounts; Office Location; Record Maintenance; Form of Contribution; Earnings; Preservation

History. Code 1981, § 20-3-635 , enacted by Ga. L. 2001, p. 76, § 1; Ga. L. 2002, p. 372, § 11; Ga. L. 2010, p. 863, §§ 2, 4/SB 296.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2001, a comma was deleted following “private sources” in the fourth sentence of paragraph (a)(1).
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 in subsections (d) and (e), is codified at Title 26 of the United States Code.

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