Georgia Code
Article 3 - Employee and Employer Contributions; Creation of Funds for Contributions, Benefits, and Administrative Expenses
§ 47-3-41.1. Payment of Employee Contributions by Employers; Mandatory Nature; Vesting

History. Code 1981, § 47-3-41.1 , enacted by Ga. L. 1987, p. 959, § 3; Ga. L. 1990, p. 536, § 2; Ga. L. 2010, p. 427, § 6/HB 969.
The 2010 amendment, effective May 24, 2010, substituted the present provisions of subsection (e) for the former provisions, which read: “Reserved.”.
U.S. Code.
The United States Internal Revenue Code Section 414(h), referred to in subsection (b), is codified in Title 26, U.S.C. ( 26 U.S.C. § 1 et seq.).

Structure Georgia Code