Except as otherwise specifically provided in this chapter, no program of pensions or retirement benefits for employees, their surviving spouses, or dependents, which program is funded wholly or partially by the state, shall apply to members or beneficiaries of this retirement system, their surviving spouses, or dependents. History. Ga. L. 1949, p. 138, § 12; […]
Any other provisions of law to the contrary notwithstanding, all employee contributions toward retirement allowances, social security benefits, and group term life insurance shall be included in each employee’s gross income reported for federal and state income tax purposes. This Code section shall not pertain to employer contributions or to employee contributions made by employers […]
The right to a pension, annuity, retirement allowance, return of contributions, the pension, annuity, or retirement allowance itself, any optional benefit, or any other right accrued or accruing to any person under this chapter and the moneys in the various accounts created by this chapter are: Exempt from any state, county, or municipal tax, except […]
Any person who shall knowingly make any false statements or shall falsify or permit to be falsified any records of the retirement system in an attempt to defraud the system shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine not exceeding $500.00, imprisonment not exceeding 12 months, or […]
Except where indicated clearly to the contrary by the context, the word “member” as used in this Code section shall mean any employee who first or again becomes a member of the Employees’ Retirement System of Georgia on or after July 1, 1982. From and after July 1, 1982, every person first or again becoming […]
