Taxation by State Pursuant to Code Section 48-7-27; Exempt From Taxation by Political Subdivisions

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  5. Taxation by State Pursuant to Code Section 48-7-27; Exempt From Taxation by Political Subdivisions

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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.

(Code 1981, §30-9-9, enacted by Ga. L. 2016, p. 588, § 1/HB 768.)


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