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.
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