History. Code 1981, § 20-3-642 , enacted by Ga. L. 2001, p. 76, § 1; Ga. L. 2002, p. 372, § 14; Ga. L. 2002, p. 415, § 20.
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.
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