reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 17 - GEORGIA PRINCIPAL AND INCOME ACT (§§ 53-12-380 — 53-12-455) › Part 4 - ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUST (§§ 53-12-410 — 53-12-431) › Subpart 2 - RECEIPTS (§§ 53-12-420 — 53-12-431) › Section 53-12-431 - Asset-backed securities

(a)
As used in this Code section, the term "asset-backed security" means an asset whose value is based upon the right it gives the owner to receive distributions from the proceeds of financial assets that provide collateral for the security. Such term includes an asset that gives the owner the right to receive from the collateral financial assets only the interest or other current return or only the proceeds other than interest or current return. Such term shall not include an asset to which Code Section
53-12-410
or
53-12-425
applies.
(b)
If a trust receives a payment from interest or other current return and from other proceeds of the collateral financial assets, the trustee shall allocate to income the portion of the payment which the payor identifies as being from interest or other current return and shall allocate the balance of the payment to principal.
(c)
If a trust receives one or more payments in exchange for the trust's entire interest in an asset-backed security in one accounting period, the trustee shall allocate the payments to principal. If a payment is one of a series of payments that will result in the liquidation of the trust's interest in the asset-backed security over more than one accounting period, the trustee shall allocate 10 percent of the payment to income and the balance to principal.
Amended by 2011 Ga. Laws 245,§ 53, eff. 5/13/2011.
Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 17 - GEORGIA PRINCIPAL AND INCOME ACT (§§ 53-12-380 — 53-12-455) › Part 5 - ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST (§§ 53-12-450 — 53-12-455) › Section 53-12-450 - Disbursements from income

(a)
A trustee shall make the following disbursements from income:
(1)
One-half of the regular compensation of the trustee and of any person providing investment advisory or custodial services to the trustee;
(2)
One-half of all court costs, attorney's fees, and other fees and expenses for accountings, judicial proceedings, or other matters that involve both the income and remainder interests;
(3)
All of the other ordinary expenses incurred in connection with the administration, management, or preservation of trust property and the distribution of income, including interest, ordinary repairs, regularly recurring taxes assessed against principal, and court costs, attorney's fees, and other fees and expenses of a proceeding or other matter that concerns primarily the income interest; and
(4)
Recurring premiums on insurance covering the loss of a principal asset or the loss of income from or use of the asset.
(b)
Any of the above disbursements made in connection with judicial proceedings may be varied by the order of the court.
(c)
All other disbursements shall be made from principal.
Amended by 2011 Ga. Laws 181,§ 16, eff. 5/12/2011.
Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 17 - GEORGIA PRINCIPAL AND INCOME ACT (§§ 53-12-380 — 53-12-455) › Part 5 - ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST (§§ 53-12-450 — 53-12-455) › Section 53-12-451 - Disbursements from principal

(a)
A trustee shall make the following disbursements from principal:
(1)
The remaining one-half of the disbursements described in paragraphs (1) and (2) of subsection (a) of Code Section
53-12-450
;
(2)
All of the trustee's compensation calculated on principal as a fee for acceptance, distribution, or termination and disbursements made to prepare property for sale;
(3)
Payments on the principal of a trust debt;
(4)
Court costs, attorney's fees, and other fees and expenses of a proceeding that concerns primarily principal, including a proceeding to construe the trust or to protect the trust or its property;
(5)
Premiums paid on a policy of insurance not described in paragraph (4) of subsection (a) of Code Section
53-12-450
, of which the trust is the owner and beneficiary;
(6)
Estate, inheritance, and other transfer taxes, including penalties, apportioned to the trust; and
(7)
Disbursements related to environmental matters, including reclamation, assessing environmental conditions, remedying and removing environmental contamination, monitoring remedial activities and the release of substances, preventing future releases of substances, collecting amounts from persons liable or potentially liable for the costs of those activities, penalties imposed under environmental laws or regulations and other payments made to comply with those laws or regulations, statutory or common law claims by third parties, and defending claims based on environmental matters.
(b)
Any of the disbursements provided for in subsection (a) of this Code section made in connection with judicial proceedings may be varied by the order of the court.
(c)
If a principal asset is encumbered with an obligation that requires income from that asset to be paid directly to the creditor, the trustee shall transfer from principal to income an amount equal to the income paid to the creditor in reduction of the principal balance of such obligation.
Amended by 2011 Ga. Laws 181,§ 17, eff. 5/12/2011.
Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 17 - GEORGIA PRINCIPAL AND INCOME ACT (§§ 53-12-380 — 53-12-455) › Part 5 - ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST (§§ 53-12-450 — 53-12-455) › Section 53-12-452 - Transfers from income to principal for depreciation

(a)
As used in this Code section, the term "depreciation" means a reduction in value due to wear, tear, decay, corrosion, or gradual obsolescence of a fixed asset having a useful life of more than one year.
(b)
A trustee may transfer to principal a reasonable amount of the net cash receipts from a principal asset that is subject to depreciation but shall not transfer any amount for depreciation:
(1)
Of that portion of real property used or available for use by a beneficiary as a residence or of tangible personal property held or made available for the personal use or enjoyment of a beneficiary;
(2)
During the administration of a decedent's estate; or
(3)
Under this Code section if the trustee is accounting under Code Section
53-12-412
for the business or activity in which the asset is used.
(c)
An amount transferred to principal need not be held as a separate fund.
Amended by 2011 Ga. Laws 181,§ 18, eff. 5/12/2011.
Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 17 - GEORGIA PRINCIPAL AND INCOME ACT (§§ 53-12-380 — 53-12-455) › Part 5 - ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST (§§ 53-12-450 — 53-12-455) › Section 53-12-453 - Transfers from income to reimburse principal

Wherever a charge that is properly allocable to income has been made or is expected to be made from principal because of the unusually large nature of the charge or otherwise, the trustee may transfer an appropriate amount from income to principal in one or more accounting periods to reimburse principal or to provide a reserve for future principal disbursements.
Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 17 - GEORGIA PRINCIPAL AND INCOME ACT (§§ 53-12-380 — 53-12-455) › Part 5 - ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST (§§ 53-12-450 — 53-12-455) › Section 53-12-454 - Income taxes

(a)
A tax required to be paid by a trustee based on receipts allocated to income shall be paid from income.
(b)
A tax required to be paid by a trustee based on receipts allocated to principal shall be paid from principal, even if the tax is called an income tax by the taxing authority.
(c)
A tax required to be paid by a trustee on the trust's share of an entity's taxable income shall be paid:
(1)
From income to the extent that receipts from the entity are allocated only to income;
(2)
From principal to the extent that receipts from the entity are allocated only to principal;
(3)
Proportionately from principal and income to the extent that receipts from the entity are allocated to both income and principal; and
(4)
From principal to the extent that the tax exceeds the total receipts from the entity.
(d)
After applying subsections (a) through (c) of this Code section, the trustee shall adjust income or principal receipts to the extent that its taxes are reduced because it receives a deduction for payments made to a beneficiary.
Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 17 - GEORGIA PRINCIPAL AND INCOME ACT (§§ 53-12-380 — 53-12-455) › Part 5 - ALLOCATION OF DISBURSEMENTS DURING ADMINISTRATION OF TRUST (§§ 53-12-450 — 53-12-455) › Section 53-12-455 - Adjustments between principal and income because of taxes

(a)
A fiduciary may make adjustments between principal and income to offset the shifting of economic interests or tax benefits between income beneficiaries and remainder beneficiaries which arise from:
(1)
Elections and decisions, other than those described in subsection (b) of this Code section, that the fiduciary makes from time to time regarding tax matters;
(2)
An income tax or any other tax that is imposed upon the fiduciary or a beneficiary as a result of a transaction involving or a distribution from the estate or trust; or
(3)
The ownership by an estate or trust of an interest in an entity whose taxable income, whether or not distributed, is includable in the taxable income of the estate, trust, or a beneficiary.
(b)
If the amount of an estate tax marital deduction or charitable contribution deduction is reduced because a fiduciary deducts an amount paid from principal for income tax purposes instead of deducting it for estate tax purposes, and as a result estate taxes paid from principal are increased and income taxes paid by an estate, trust, or beneficiary are decreased, each estate, trust, or beneficiary that benefits from the decrease in income tax shall reimburse the principal from which the increase in estate tax is paid. The total reimbursement shall equal the increase in the estate tax to the extent that the principal used to pay the increase would have qualified for a marital deduction or charitable contribution deduction but for the payment. The proportionate share of the reimbursement for each estate, trust, or beneficiary whose income taxes are reduced shall be the same as its proportionate share of the total decrease in income tax. An estate or trust shall reimburse principal from income.
Added by 2010 Ga. Laws 506,§ 1, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 18 - TRUST DIRECTOR (§§ 53-12-500 — 53-12-506) › Section 53-12-500 - Definitions

As used in this article, the term:
(1)
"Directed trustee" means a trustee that is subject to a trust director's power of direction.
(2)
"Power of appointment" means a power that enables a person, acting in a nonfiduciary capacity, to:
(A)
Designate a recipient of either an ownership interest in or another power of appointment over trust property;
(B)
Rescind or terminate either an ownership interest in or another power of appointment over trust property; and
(C)
Determine when a beneficiary shall have the rights granted under Code Sections
53-12-242
and
53-12-243
or similar rights granted under the governing instrument.
(3)
"Power of direction" means a power over a trust granted to a person by the trust instrument to the extent the power is exercisable in a capacity other than as a trustee. Such term includes a power over the administration of the trust or the investment, management, or distribution of the trust property; a power to consent to a trustee's actions, whether through exercise of an affirmative power to consent or through nonexercise of a veto power over a trustee's actions, where a trustee may not act without such consent; and all further powers appropriate to the exercise or nonexercise of such powers held by the trust director pursuant to subsection (a) of Code Section
53-12-502
. Such term shall exclude the powers described in subsection (b) of Code Section
53-12-501
.
(4)
"Trust director" means a person that is granted a power of direction by a trust to the extent the power is exercisable in a capacity other than as a trustee, regardless of whether the trust instrument refers to such person as a trust director and regardless of whether the person is a beneficiary or settlor of the trust.
Amended by 2020 Ga. Laws 508,§ 1-87, eff. 1/1/2021.
Added by 2018 Ga. Laws 366,§ 25, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 18 - TRUST DIRECTOR (§§ 53-12-500 — 53-12-506) › Section 53-12-501 - Application of article; construction of trust instrument

(a)
This article shall apply when the trust instrument evidences the settlor's intent to provide for the office and function of a trust director, regardless of the terms used to describe such office and functions.
(b)
This article shall not apply to:
(1)
A power of appointment;
(2)
A power to appoint or remove a trustee or trust director;
(3)
A power of a settlor to revoke the trust or amend the trust instrument;
(4)
A power of a beneficiary over a trust to the extent the exercise or nonexercise of the power affects the beneficial interest of the beneficiary or a person represented by the beneficiary under Code Section
53-12-8
with respect to the exercise or nonexercise of the power; or
(5)
A power over a trust if both:
(A)
The trust instrument provides such power is held in a nonfiduciary capacity; and
(B)
Such power is held in a nonfiduciary capacity to achieve the settlor's tax objectives.
(c)
Except as otherwise provided in the trust instrument, for purposes of this Code section a power granted to a person to designate a recipient of an ownership interest in or power over trust property that is exercisable in a capacity other than as a trustee is a power of appointment and not a power of direction.
Amended by 2021 Ga. Laws 307,§ 53, eff. 5/10/2021.
Amended by 2020 Ga. Laws 508,§ 1-88, eff. 1/1/2021.
Added by 2018 Ga. Laws 366,§ 25, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 18 - TRUST DIRECTOR (§§ 53-12-500 — 53-12-506) › Section 53-12-502 - Authority, procedures, and powers of trust directors

(a)
Except as otherwise provided in this Code section, a trust instrument may grant powers of direction to a trust director.
(b)
Except as otherwise provided in the trust instrument, when a trust instrument grants powers of direction to a trust director, the trust director shall have any further powers appropriate to the exercise or nonexercise of the powers of direction.
(c)
A trust director shall have the same power to employ and compensate persons, subject to the same limitations, that a trustee has under paragraph (23) of subsection (b) of Code Section
53-12-261
.
(d)
The powers of direction of a trust director who is also a beneficiary shall be subject to the limitations of Code Section
53-12-270
.
(e)
In the case of a power to modify the trust:
(1)
The duties or liabilities of a trustee may not be enlarged without the trustee's express consent; and
(2)
A trustee shall not be liable for failing to act in accordance with a modification or termination of a trust of which the trustee had no notice.
Amended by 2020 Ga. Laws 508,§ 1-89, eff. 1/1/2021.
Added by 2018 Ga. Laws 366,§ 25, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 18 - TRUST DIRECTOR (§§ 53-12-500 — 53-12-506) › Section 53-12-505 - Relief from duty and liability

A trust instrument may relieve a cotrustee from duty and liability with respect to another cotrustee's exercise or nonexercise of a power of the other cotrustee to the same extent that a directed trustee is relieved from duty and liability with respect to a trust director's power of direction under this article.
Added by 2018 Ga. Laws 366,§ 25, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 12 - REVISED GEORGIA TRUST CODE OF 2010 (§§ 53-12-1 — 53-12-506) › Article 18 - TRUST DIRECTOR (§§ 53-12-500 — 53-12-506) › Section 53-12-506 - Statutory provisions applicable to trust directors; defenses available to trust directors; personal jurisdiction; term "trustee" includes trust director where required or permitted

(a)
An individual shall be eligible to serve as a trust director regardless of citizenship and residency. If the trust director is a corporation, partnership, or other entity, it shall be required to have the power to act as a trustee in Georgia.
(b)
The rules applicable to a trustee apply to a trust director regarding:
(1)
Jurisdiction under Code Section
53-12-6
;
(2)
Appointment and acceptance, compensation, and resignation and removal of trustees under Article 11 of this chapter;
(3)
Accounting under Article 12 of this chapter; and
(4)
Nonresidents and foreign entities acting as trustees under Article 15 of this chapter.
(c)
In an action against a trust director for breach of trust, the trust director may assert the same defenses a trustee in a like position and under similar circumstances could assert in an action for breach of trust against the trustee.
(d)
By accepting appointment as a trust director of a trust subject to this article, a trust director submits to personal jurisdiction of the courts of this state regarding any matter related to a power or duty of a trust director. This subsection shall not preclude use of another method to obtain jurisdiction over a trust director.
(e)
As used in this Code, where the context requires or permits, the term "trustee" includes a trust director.
Amended by 2020 Ga. Laws 508,§ 1-92, eff. 1/1/2021.
Added by 2018 Ga. Laws 366,§ 25, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 1 - IN GENERAL (§§ 53-13-1 — 53-13-4) › Section 53-13-1 - Short title

This chapter shall be known and may be cited as the "Revised Uniform Fiduciary Access to Digital Assets Act."
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 1 - IN GENERAL (§§ 53-13-1 — 53-13-4) › Section 53-13-3 - Application

(a)
This chapter shall apply to a:
(1)
Fiduciary acting under a will or power of attorney;
(2)
Personal representative acting for a decedent;
(3)
Conservatorship; and
(4)
Trustee.
(b)
This chapter shall apply to a custodian if the user resides in this state or resided in this state at the time of the user's death.
(c)
This chapter shall not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 1 - IN GENERAL (§§ 53-13-1 — 53-13-4) › Section 53-13-4 - Service of notice

In any proceeding brought pursuant to this chapter, service of notice shall be made in the manner provided by Chapter 11 of this title.
Added by 2020 Ga. Laws 508,§ 1-94, eff. 1/1/2021.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-10 - User's direction on disclosures

(a)
A user may use an online tool to direct the custodian to disclose to a designated recipient or not to disclose some or all of the user's digital assets, including the content of electronic communications. If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool shall override a contrary direction by the user in a will, trust, power of attorney, or other record.
(b)
If a user has not used an online tool to give direction under subsection (a) of this Code section or if the custodian has not provided an online tool, the user may allow or prohibit in a will, trust, power of attorney, or other record disclosure to a fiduciary of some or all of the user's digital assets, including the content of electronic communications sent or received by the user.
(c)
A user's direction under subsection (a) or (b) of this Code section shall override a contrary provision in a terms-of-service agreement that does not require the user to act affirmatively and distinctly from the user's assent to the terms of service.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-11 - Modification to existing rights

(a)
This chapter shall not change or impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user.
(b)
This chapter shall not give a fiduciary or designated recipient any new or expanded rights other than those held by the user for whom, or for whose estate, the fiduciary or designated recipient acts or represents.
(c)
A fiduciary's or designated recipient's access to digital assets may be modified or eliminated by a user, by federal law, or by a terms-of-service agreement if the user has not provided direction under Code Section
53-13-10
.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-12 - Custodian rights; administrative charges; disclosure of deleted assets; court order

(a)
When disclosing digital assets of a user under this chapter, the custodian may at its sole discretion:
(1)
Grant a fiduciary or designated recipient full access to the user's account;
(2)
Grant a fiduciary or designated recipient partial access to the user's account sufficient to perform the tasks with which the fiduciary or designated recipient is charged; or
(3)
Provide a fiduciary or designated recipient a copy in a record of any digital asset that, on the date the custodian received the request for disclosure, the user could have accessed if the user were alive and had full capacity and access to the account.
(b)
A custodian may assess a reasonable administrative charge for the cost of disclosing digital assets under this chapter.
(c)
A custodian need not disclose under this chapter a digital asset deleted by a user.
(d)
If a user directs or a fiduciary requests a custodian to disclose under this chapter some, but not all, of the user's digital assets, the custodian need not disclose the assets if segregation of the assets would impose an undue burden on the custodian. If the custodian believes the direction or request imposes an undue burden, the custodian or fiduciary may seek an order from the court to disclose:
(1)
A subset limited by date of the user's digital assets;
(2)
All of the user's digital assets to the fiduciary or designated recipient;
(3)
None of the user's digital assets; or
(4)
All of the user's digital assets to the court for review in camera.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-13 - Deceased giving consent or court order for disclosure by custodian to personal representative

If a deceased user consented or a court directs disclosure of the contents of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the personal representative gives the custodian:
(1)
A written request for disclosure in physical or electronic form;
(2)
A certified copy of the death certificate of the user;
(3)
A certified copy of the letters testamentary, letters of administration, or other letters of appointment of the personal representative;
(4)
Unless the user provided direction using an online tool, a copy of the user's will, trust, power of attorney, or other record evidencing the user's consent to disclosure of the content of electronic communications; and
(5)
If requested by the custodian:
(A)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;
(B)
Evidence linking the account to the user; or
(C)
A finding by the court that:
(i)
The user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph;
(ii)
Disclosure of the content of electronic communications of the user would not violate
18 U.S.C. Section 2701
, in effect on January 1, 2018;
47 U.S.C. Section 222
, in effect on January 1, 2018; or other applicable law;
(iii)
Unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or
(iv)
Disclosure of the content of electronic communications of the user is reasonably necessary for administration of the estate.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-14 - Custodian's disclosure of catalogue of electronic communications; circumstances

Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalogue of electronic communications sent or received by the user and digital assets, other than the content of electronic communications, of the user, if the personal representative gives the custodian:
(1)
A written request for disclosure in physical or electronic form;
(2)
A certified copy of the death certificate of the user;
(3)
A certified copy of the letters testamentary, letters of administration, or other letters of appointment of the personal representative; and
(4)
If requested by the custodian:
(A)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;
(B)
Evidence linking the account to the user;
(C)
An affidavit stating that disclosure of the user's digital assets is reasonably necessary for administration of the estate; or
(D)
A finding by the court that:
(i)
The user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph; or
(ii)
Disclosure of the user's digital assets is reasonably necessary for administration of the estate.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-15 - Custodian's disclosure under power of attorney

To the extent a power of attorney expressly grants an agent authority over the content of electronic communications sent or received by the principal and unless directed otherwise by the principal or the court, a custodian shall disclose to the agent the content if the agent gives the custodian:
(1)
A written request for disclosure in physical or electronic form;
(2)
An original or copy of the power of attorney expressly granting the agent authority over the content of electronic communications of the principal;
(3)
A certification by the agent, under penalty of perjury, that the power of attorney is in effect; and
(4)
If requested by the custodian:
(A)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the principal's account; or
(B)
Evidence linking the account to the principal.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-16 - Disclosures by custodians to agents

Unless otherwise ordered by the court, directed by the principal, or provided by a power of attorney, a custodian shall disclose to an agent with specific authority over digital assets or general authority to act on behalf of a principal a catalogue of electronic communications sent or received by the principal and digital assets, other than the content of electronic communications, of the principal if the agent gives the custodian:
(1)
A written request for disclosure in physical or electronic form;
(2)
An original or a copy of the power of attorney that gives the agent specific authority over digital assets or general authority to act on behalf of the principal;
(3)
A certification by the agent, under penalty of perjury, that the power of attorney is in effect; and
(4)
If requested by the custodian:
(A)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the principal's account; or
(B)
Evidence linking the account to the principal.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-17 - Disclosure by custodians to trustees

Unless otherwise ordered by the court or provided in a trust, a custodian shall disclose to a trustee that is an original user of an account any digital asset of the account held in trust, including a catalogue of electronic communications of the trustee and the content of electronic communications.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-18 - Trustee's requirements for disclosure by custodian

Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account the content of an electronic communication sent or received by an original or successor user and carried, maintained, processed, received, or stored by the custodian in the account of the trust if the trustee gives the custodian:
(1)
A written request for disclosure in physical or electronic form;
(2)
A certified copy of the trust instrument or a certification of the trust under Code Section
53-12-280
that includes consent to disclosure of the content of electronic communications to the trustee;
(3)
A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and
(4)
If requested by the custodian:
(A)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or
(B)
Evidence linking the account to the trust.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-19 - Disclosure to trustee of electronic communications

Unless otherwise ordered by the court, directed by the user, or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account a catalogue of electronic communications sent or received by an original or successor user and stored, carried, or maintained by the custodian in an account of the trust and any digital assets, other than the content of electronic communications, in which the trust has a right or interest if the trustee gives the custodian:
(1)
A written request for disclosure in physical or electronic form;
(2)
A certified copy of the trust instrument or a certification of the trust under Code Section
53-12-280
;
(3)
A certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and
(4)
If requested by the custodian:
(A)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or
(B)
Evidence linking the account to the trust.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 2 - DISCLOSURE OF DIGITAL ASSETS (§§ 53-13-10 — 53-13-20) › Section 53-13-20 - Access to digital assets by conservator

(a)
After an opportunity for a hearing under subsection (b) or (c) of Code Section
29-3-22
or under subsection (b) or (c) of Code Section
29-5-23
, the court may grant a conservator access to the digital assets of a protected person.
(b)
Unless otherwise ordered by the court or directed by the user, a custodian shall disclose to a conservator the catalogue of electronic communications sent or received by a protected person and any digital assets, other than the content of electronic communications, in which the protected person has a right or interest if the conservator gives the custodian:
(1)
A written request for disclosure in physical or electronic form;
(2)
A certified copy of the court order that gives the conservator authority over the digital assets of the protected person; and
(3)
If requested by the custodian:
(A)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the account of the protected person; or
(B)
Evidence linking the account to the protected person.
(c)
A conservator with general authority to manage the assets of a protected person may request that a custodian of the digital assets of the protected person suspend or terminate an account of the protected person for good cause. A request made under this Code section shall be accompanied by a certified copy of the court order giving the conservator authority over the protected person's property.
Amended by 2019 Ga. Laws 233,§ 42, eff. 1/1/2020.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 3 - FIDUCIARY OR DESIGNATED RECIPIENT (§§ 53-13-30 — 53-13-31) › Section 53-13-30 - Fiduciary duties apply to digital assets; disclosure to fiduciaries; termination of accounts

(a)
The legal duties imposed on a fiduciary charged with managing tangible property apply to the management of digital assets, including the duty of care, loyalty, and confidentiality.
(b)
A fiduciary's or designated recipient's authority with respect to a digital asset of a user:
(1)
Except as otherwise provided in Code Section
53-13-10
, shall be subject to the applicable terms of service;
(2)
Shall be subject to other applicable law, including copyright law;
(3)
In the case of a fiduciary, shall be limited by the scope of the fiduciary's duties; and
(4)
May not be used to impersonate the user.
(c)
A fiduciary with authority over the property of a decedent, protected person, principal, or settlor has the right to access any digital asset in which the decedent, protected person, principal, or settlor has or had a right or interest and that is not held by a custodian or subject to a terms-of-service agreement.
(d)
A fiduciary acting within the scope of the fiduciary's duties shall be an authorized user of the property of the decedent, protected person, principal, or settlor for the purpose of liability under applicable computer fraud and unauthorized computer access laws, including Article 6 of Chapter 9 of Title 16.
(e)
A fiduciary with authority over the tangible, personal property of a decedent, protected person, principal, or settlor shall:
(1)
Have the right to access the property and any digital asset stored in it; and
(2)
Be an authorized user for the purpose of computer fraud and unauthorized computer access laws, including Article 6 of Chapter 9 of Title 16.
(f)
A custodian may disclose information in an account to a fiduciary of the user when the information is required to terminate an account used to access digital assets licensed to the user.
(g)
A fiduciary of a user may request a custodian to terminate the user's account. A request for termination shall be in writing, in either physical or electronic form, and accompanied by:
(1)
If the user is deceased, a certified copy of the death certificate of the user;
(2)
A certified copy of the letters testamentary, letters of administration, or other letters of appointment of the personal representative, court order, power of attorney, or trust giving the fiduciary authority over the account; and
(3)
If requested by the custodian:
(A)
A number, username, address, or other unique subscriber or account identifier assigned by the custodian to identify the user's account;
(B)
Evidence linking the account to the user; or
(C)
A finding by the court that the user had a specific account with the custodian, identifiable by the information specified in subparagraph (A) of this paragraph.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 3 - FIDUCIARY OR DESIGNATED RECIPIENT (§§ 53-13-30 — 53-13-31) › Section 53-13-31 - Time for custodian's compliance with disclosure requests; court order for compliance

(a)
Not later than 60 days after receipt of the information required under Code Sections
53-13-13
through
53-13-30
, a custodian shall comply with a request under this chapter from a fiduciary or designated recipient to disclose digital assets or terminate an account. If the custodian fails to comply, the fiduciary or designated recipient may apply to the court for an order directing compliance.
(b)
An order under subsection (a) of this Code section directing compliance shall contain a finding that compliance is not in violation of
18 U.S.C. Section 2702
, in effect on July 1, 2018.
(c)
A custodian may notify the user that a request for disclosure or to terminate an account was made under this chapter.
(d)
A custodian may deny a request under this chapter from a fiduciary or designated recipient for disclosure of digital assets or to terminate an account if the custodian is aware of any lawful access to the account following the receipt of the fiduciary's request.
(e)
This chapter shall not limit a custodian's ability to obtain or require a fiduciary or designated recipient requesting disclosure or termination under this chapter to obtain a court order that:
(1)
Specifies that an account belongs to the protected person or principal;
(2)
Specifies that there is sufficient consent from the protected person or principal to support the requested disclosure; and
(3)
Contains a finding required by law other than this chapter.
(f)
A custodian and its officers, employees, and agents are immune from liability for an act or omission done in good faith in compliance with this chapter.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 13 - REVISED UNIFORM FIDUCIARY ACCESS TO DIGITAL ASSETS ACT (§§ 53-13-1 — 53-13-40) › Article 4 - EFFECT ON FEDERAL LAW (§ 53-13-40) › Section 53-13-40 - Construction with federal provisions

This chapter modifies, limits, and supersedes the federal Electronic Signatures in Global and National Commerce Act,
15 U.S.C. Section 7001
, et seq., but shall not modify, limit, or supersede Section 101(c) of that act,
15 U.S.C. Section 7001(c)
, or authorize electronic delivery of any of the notices described in Section 103(b) of that act,
15 U.S.C. Section 7003(b)
.
Amended by 2019 Ga. Laws 321,§ 53, eff. 5/12/2019.
Added by 2018 Ga. Laws 560,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 53 - WILLS, TRUSTS, AND ADMINISTRATION OF ESTATES (§§ 53-1-1 — 53-17-12) › Chapter 17 - [REPEALED] UNIFORM ACT FOR SIMPLIFICATION OF FIDUCIARY SECURITY TRANSFERS (§§ 53-17-1 — 53-17-12) › Section 53-17-12 - Georgia Tables

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Click here to view Table 11A
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Click here to view Table 12
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2023 Hawaii Revised Statutes › Title 1. General Provisions › 1. Common Law; Construction of Laws › 1-2 Certain laws not obligatory until published.

§1-2 Certain laws not obligatory until published.
No written law, unless otherwise specifically provided by legislative enactment, except general or special appropriation acts, loan fund acts, pension acts, and franchise acts, shall be obligatory without first being printed and made public. General or special appropriation acts, loan fund acts, pension acts, and franchise acts, whether affecting state funds or the funds of county or other municipal subdivisions or commissions, shall become operative according to their respective terms. [CC 1859, §1; RL 1925, §3; RL 1935, §3; am L 1935, c 10, §2; RL 1945, §3; RL 1955, §1-3; HRS §1-2]
Case Notes
Prior to amendment spelling out that legislature may provide a different effective date, statute was so interpreted. 29 H. 250, 255. See 37 H. 260.
Under article III, section 16, of the Constitution, a law may become applicable from the time the governor approves it. 59 H. 430, 583 P.2d 955.
2023 Hawaii Revised Statutes › Title 1. General Provisions › 1. Common Law; Construction of Laws › 1-4 Persons and property subject to laws.

§1-4 Persons and property subject to laws.
The laws are obligatory upon all persons and property within the jurisdiction of the State. [CC 1859, §6; am imp PC 1869, c 3, §1 (same as PC 1850, c 3, §1); RL 1925, §6; RL 1935, §6; RL 1945, §5; am L 1955, c 57, §1(b); RL 1955, §1-7; HRS §1-4]
Cross References
Boundaries, see Const. art. XV.
Concurrent jurisdiction of the State over federal reservations, see Pub L 86-3, §16(b).
Full faith and credit, judgment of another state, see U.S. Const. Art. IV.
Hawaii National Park, specific rights reserved to the State, see Pub L 86-3, §16(a).
Service of process, see §634-21 et seq. and provisions of particular chapters; HRCP rule 4.
Law Journals and Reviews
The Decision to Disobey: A View of Symbolic Civil Disobedience. 7 HBJ 5.
Case Notes
Territorial waters, offenses committed on vessels within, prior to annexation, 1 H. 58; during territorial status, 217 U.S. 234, aff'g 3 U.S.D.C. Haw. 345.
Contracts, what law governs. 3 H. 21; 10 H. 138; 10 H. 614, 622.
Personal property, whether within the jurisdiction, taxation of. 3 H. 292; 16 H. 396. Compare as to intangibles. 31 H. 264, aff'd 47 F.2d 869; 26 H. 299, 356, aff'd 289 F. 664.
Embezzlement, money received in Hawaii for delivery elsewhere. 5 H. 372.
Divorce, effect of on ownership of insurance policy, what law governs. 10 H. 117, reh'g denied. 10 H. 562. Compare 132 Cal. 85, app. dis. 188 U.S. 291.
Comity, action on insurance policy within and without the State, which takes precedence. 14 H. 80, app. dis. 187 U.S. 308.
Federal reservations: Jurisdiction during territorial status. 19 H. 198; 23 H. 61; 38 H. 188, 198; 4 U.S.D.C. Haw. 62; 142 F. Supp. 666. Divorce, residence on military reservation. 35 H. 461; 37 H. 223; 38 H. 261.
Real estate situated outside State, validity of trust under will of Hawaiian resident. 46 H. 475, 562, 382 P.2d 920.
Custody of children found within the State. 49 H. 20, 29-31, 407 P.2d 885.
Maritime injuries, effect of admiralty jurisdiction. 49 H. 77, 83, note 2, 412 P.2d 669, mod. and reh'g denied. 49 H. 267, 269-71, 414 P.2d 428.
General laws not applicable to State unless explicitly made applicable. 51 H. 87, 451 P.2d 809.
2023 Hawaii Revised Statutes › Title 1. General Provisions › 1. Common Law; Construction of Laws › 1-4.5 Cession of concurrent jurisdiction.

§1-4.5 Cession of concurrent jurisdiction.
(a) Notwithstanding the provisions of any other law, the State of Hawaii hereby cedes concurrent legislative jurisdiction to the United States over the lands and improvements located in the State presently owned or hereafter acquired, whether acquired by condemnation or otherwise, leased, occupied, or controlled by or for the United States Department of Justice, or any of its component agencies or bureaus, for correctional purposes.
(b) Cession of concurrent legislative jurisdiction, in accordance with subsection (a), shall only take effect upon the acceptance of such jurisdiction by the United States. The concurrent legislative jurisdiction so ceded shall end as to any such lands, improvements, or such portions thereof, that cease to be owned, leased, occupied, or controlled by or on behalf of the United States for correctional purposes. [L 1998, c 291, §1]