History. Code 1981, § 47-1-62 , enacted by Ga. L. 1996, p. 367, § 1; Ga. L. 2009, p. 325, § 1/HB 477; Ga. L. 2010, p. 427, § 1/HB 969.
The 2009 amendment, effective April 30, 2009, deleted “not later than six months from the date he or she resumes employment” following “fund” at the end of the first sentence of subsection (a).
The 2010 amendment, effective May 24, 2010, added paragraphs (b)(4) and (b)(5).
U.S. Code.
Section 414(U) of the federal Internal Revenue Code, referred to in paragraph (b)(4), is codified at 26 U.S.C. § 414 .
Section 3401 of the federal Internal Revenue Code, referred to in paragraph (b)(5), is codified at 26 U.S.C. § 3401 .