§ 53-12-381. Definitions
As used in this article, the term: “Accounting period” means a calendar year unless another 12 month period is selected by a fiduciary. Such term includes a portion of a calendar year or other 12 month period that begins when an income interest begins or ends when an income interest ends. “Beneficiary” includes, in the […]
§ 53-12-380. Short Title
This article shall be known and may be cited as the “Georgia Principal and Income Act.” History. Code 1981, § 53-12-380 , enacted by Ga. L. 2010, p. 579, § 1/SB 131.