Georgia Code
Chapter 9 - Georgia Achieving a Better Life Experience (Able)
§ 30-9-9. Taxation by State Pursuant to Code Section 48-7-27; Exempt From Taxation by Political Subdivisions

The trust fund and ABLE account property and income shall be subject to taxation by the state only as provided by paragraph (10.1) of subsection (b) of Code Section 48-7-27 and shall not be subject to taxation by any of the state’s political subdivisions.
History. Code 1981, § 30-9-9 , enacted by Ga. L. 2016, p. 588, § 1/HB 768.

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Structure Georgia Code

Georgia Code

Title 30 - Handicapped Persons

Chapter 9 - Georgia Achieving a Better Life Experience (Able)

§ 30-9-1. Short Title

§ 30-9-2. Legislative Intent

§ 30-9-3. Definitions

§ 30-9-4. Georgia Able Program Corporation Created; Board of Directors and Its Membership; Powers, Duties, and Administration

§ 30-9-5. Georgia Able Program Established for Participants to Make Contributions to Accounts for Purpose of Meeting Qualified Disability Expenses of Designated Beneficiary

§ 30-9-6. Duties of Board With Respect to Operating a Georgia Able Program