Exemption of funds from attachment, garnishment, or judgment; assignability

None of the funds under this chapter shall be subject to attachment, garnishment, or judgments rendered against the person entitled to receive such funds. Such funds shall not be assignable, but shall be paid to the person determined to be entitled to receive them under this chapter. (Ga. L. 1963, p. 630, § 20.) 47-16-123. Exemptions of moneys and rights accruing under this chapter from taxation. The right to any pension, annuity, allowance, or benefit; the right to the return of contributions; a pension, annuity, allowance, or benefit itself; any optional benefit; any other right accrued or accruing to any person under this chapter; and any moneys under this chapter shall be exempt from any tax imposed by this state or any county, municipality, or other political subdivision, except as provided in Code Section 48-7-27. (Code 1981, § 47-16-123, enacted by Ga. L. 1983, p. 1185, § 7; Ga. L. 2000, p. 1449, § 8.) 583 T.47, C.17 T.47, C.17 RETIREMENT AND PENSIONS CHAPTER 17 PEACE OFFICERS’ ANNUITY AND BENEFIT FUND Sec. Article 1 General Provisions Sec. 47-17-1. 47-17-42. Definitions.