Georgia Code
Article 6 - Salary, Retirement, Death, and Disability Benefits
§ 47-23-102. Vesting; Benefits Upon Retirement; Compliance With Federal Income Tax Laws

History. Code 1981, § 47-23-102 , enacted by Ga. L. 1998, p. 513, § 1; Ga. L. 2009, p. 947, § 33/HB 202; Ga. L. 2013, p. 681, § 1/SB 142.
The 2009 amendment, effective May 11, 2009, added the second sentence, and added the fifth through seventh sentences.
The 2013 amendment, effective July 1, 2013, designated the existing provisions as subsection (a) and added subsection (b).
Code Commission notes.
Pursuant to Code Section 28-9-5, in 2002, Code Section 47-23-102 as enacted by Ga. L. 2002, p. 1153, § 1, was redesignated as Code Section 47-24-102.
Editor’s notes.
Pursuant to Section 2 of Ga. L. 1998, p. 147, which reads, “If that legislation creating the Georgia Judicial Retirement System, designated as 1997 House Bill 751, is enacted and becomes law, this Act shall amend Code Section 47-23-102 of the Official Code of Georgia Annotated created by such Act,”, the amendments to subsection (b) of Code Section 47-9-70 (which was repealed by Ga. L. 1998, p. 513, § 2) and newly enacted Code Section 47-23-102 were construed together to read as set out above.

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