Indemnification not taxable

It is the intent of the General Assembly that indemnification paid pursuant to this part shall not be taxable within this state for any purpose. (Ga. L. 1980, p. 1343, § 1; Ga. L. 2000, p. 283, § 1; Code 1981, § 45-9-87, as redesignated by Ga. L. 2008, p. 470, § 1/SB 254.) Editor’s notes. — Ga. L. 2000, p. 283, § 3, not codified by the General Assembly, provided that the 2000 amendment became effective July 1, 2001, only upon ratification of a constitutional amendment by the voters at the November 2000 general election. The constitutional amendment (Ga. L. 2000, p. 1999) was approved by a majority of the qualified voters voting at the general election held on November 7, 2000. This Code section formerly pertained to the state’s subrogration to cause of action for death or disability upon payment of indemnification. The former Code section was based on Ga. L. 1978, p. 1914, § 9; Ga. L. 1980, p. 700, § 6. Ga. L. 2008, p. 470, § 2/SB 254, not codified by the General Assembly, provides that the amendment to this Code section shall apply to all incidents occurring on or after July 1, 2008. 224 45-9-90 45-9-88. Indemnification not to be awarded when penal violation, suicide, intentionally self-inflicted injuries, natural causes, or performance of certain routine duties caused or contributed to death or disability. (a) No indemnification shall be awarded to any person otherwise entitled thereto who violates a penal law of this state which violation caused or contributed to the death or disability of the officer. (b) Notwithstanding any other provision of this article, no payment shall be authorized if death, organic brain damage, total permanent disability, or partial permanent disability occurs from suicide, intentionally self-inflicted injuries, natural causes, or the performance of routine duties which would not be considered strenuous or dangerous by a reasonable person; provided, however, that this subsection shall not preclude the department or the commission from considering competent, independent medical evidence as to whether a heart attack that occurs shortly after fighting a fire was caused by the strain of fighting the fire. (Ga. L. 1978, p. 1914, § 8; Code 1981, § 45-9-88, as redesignated by Ga. L. 2008, p. 470, § 1/SB 254.) Editor’s notes. — Ga. L. 2008, p. 470, § 2/SB 254, not codified by the General Assembly, provides that the amendment to this Code section shall apply to all incidents occurring on or after July 1, 2008.