Georgia Code
Article 11 - Georgia Higher Education Savings Plan
§ 20-3-638. Annual Statement and Report Requirements; Audits

History. Code 1981, § 20-3-638 , enacted by Ga. L. 2001, p. 76, § 1; Ga. L. 2002, p. 372, § 13.
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.
Section 529 of the Internal Revenue Code, referred to in paragraph (a)(3), is codified in Title 26 of the United States Code.

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