Georgia § 45-9-87 - Indemnification not taxable.
Full text of Georgia Official Code of Georgia Annotated § 45-9-87 — Indemnification not taxable., with citation guidance and answers to common questions.
§ 45-9-87. 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.
Frequently Asked Questions About Georgia § 45-9-87
What does Official Code of Georgia Annotated § 45-9-87 cover?
Section 45-9-87 ("Indemnification not taxable.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 45-9-87?
A common citation format is "Official Code of Georgia Annotated § 45-9-87" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 45-9-87 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.