O.C.G.A. § 47-7-122

GEORGIA CODE

Copyright 2010 by The State of Georgia

All rights reserved.

*** Current through the 2010 Regular Session ***

TITLE 47.  RETIREMENT AND PENSIONS  

CHAPTER 7.  GEORGIA FIREFIGHTERS' PENSION FUND  

ARTICLE 7.  MISCELLANEOUS PROVISIONS

O.C.G.A. § 47-7-122  (2010)

§ 47-7-122.  Exemption of benefits under this chapter from garnishment, attachment, or other process; exemption from taxation; assignment of such benefits

   Benefits under this chapter shall not be subject to attachment, garnishment, levy, or other legal process against the firefighter, volunteer firefighter, or a designated beneficiary entitled to receive such benefits; nor shall such benefits or rights be assignable unless specifically provided for in this chapter. Benefits under this chapter are expressly declared to be exempt from any and all taxation, whether imposed by any state, county, municipality, or other political subdivision.

HISTORY: Ga. L. 1955, p. 339, § 12; Ga. L. 1962, p. 550, § 2; Ga. L. 1997, p. 1376, § 1.