reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 24 - GEORGIA MILITARY PENSION FUND (§§ 47-24-1 — 47-24-122) › Article 7 - MISCELLANEOUS PROVISIONS (§§ 47-24-120 — 47-24-122) › Section 47-24-121 - Correction of errors

If any change or error in the records results in any member or beneficiary receiving from the fund more or less than he or she would have been entitled to receive had the records been correct, the board shall have the power to correct such error and to adjust the payments as far as practicable in such a manner that the actuarial equivalent of the benefit to which such member or beneficiary was correctly entitled shall be paid.
Added by 2002 Ga. Laws 931, § 1, eff. 7/1/2002.
See 2002 Ga. Laws 931, § 2.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 24 - GEORGIA MILITARY PENSION FUND (§§ 47-24-1 — 47-24-122) › Article 7 - MISCELLANEOUS PROVISIONS (§§ 47-24-120 — 47-24-122) › Section 47-24-122 - Provisions are noncontractual

The benefits provided under this chapter shall not be a part of any contract and shall be subject to future legislation.
Added by 2002 Ga. Laws 931, § 1, eff. 7/1/2002.
See 2002 Ga. Laws 931, § 2.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 1 - GENERALLY (§ 47-25-1) › Section 47-25-1 - Definitions

As used in this chapter, the term:
(1)
"Average final monthly compensation" means the average monthly earnable compensation of any employee during his or her highest 24 months of creditable service.
(2)
"Board" means the Board of Commissioners of the Magistrates Retirement Fund of Georgia.
(3)
Reserved.
(4)
"Fund" means the Magistrates Retirement Fund of Georgia.
(5)
"Member" means a member of the Magistrates Retirement Fund of Georgia.
(6)
"Secretary-treasurer" means the secretary-treasurer of the Board of Commissioners of the Magistrates Retirement Fund of Georgia.
Amended by 2014 Ga. Laws 660,§ 1, eff. effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 2 - BOARD OF COMMISSIONERS (§§ 47-25-20 — 47-25-26) › Section 47-25-20 - Board of Commissioners created; members; term of office

(a)
There is created the Board of Commissioners of the Magistrates Retirement Fund of Georgia. The board shall consist of seven members as follows:
(1)
The Governor or the Governor's designee;
(2)
An appointee of the Governor who is not the Attorney General; and
(3)
Five chief magistrates who are members of the fund.
(b)
The members of the board provided for by paragraph (3) of subsection (a) of this Code section shall be appointed by the Governor. The first such members shall be appointed by the Governor to take office on July 1, 2006, for initial terms as follows: one such member shall be appointed for one year; two such members shall be appointed for terms of two years; and two such members shall be appointed for terms of three years. Thereafter, the Governor shall appoint successors upon the expiration of the respective terms of office for terms of three years. All such members shall serve until their successors are appointed and qualified. Such members shall be eligible for reappointment to successive terms of office as members of the board.
(c)
The board shall elect a chairperson from among its own membership to serve for a term as established by rules of the board. Four members of the board shall constitute a quorum for the transaction of business. All members of the board shall serve without compensation but may be reimbursed for travel and other expenses incurred by them in carrying out their duties as members of the board.
(d)
In the event of a vacancy in the membership of the board, the remaining members of the board shall appoint a chief magistrate who is a member of the fund to fill such vacancy for the unexpired term.
(e)
The Council of Magistrate Court Judges shall be authorized to submit the names of nominees for each position on the board appointed by the Governor pursuant to this Code section. The Governor may consider such nominees in making such appointments, but it is specifically provided that all such appointments shall be at the sole discretion of the Governor, and the Governor shall not be required to make any appointments from nominees made by the Council of Magistrate Court Judges.
Amended by 2014 Ga. Laws 660,§ 2, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 2 - BOARD OF COMMISSIONERS (§§ 47-25-20 — 47-25-26) › Section 47-25-21 - Secretary-treasurer

(a)
(1)
There is created the office of secretary-treasurer of the board. The secretary-treasurer shall be elected and appointed by the board and shall serve at the pleasure of the board. His or her compensation and duties may be fixed by the board. In addition to such salary, the secretary-treasurer shall receive credit for a sum of $1,250.00 per year as dues in the retirement system.
(2)
The board or the secretary-treasurer with the approval of the board may employ additional personnel to assist the board or secretary-treasurer in carrying out duties provided in this chapter. The compensation and duties of any such personnel shall be fixed by the board.
(b)
The secretary-treasurer shall be paid retirement benefits upon retiring as secretary-treasurer as provided in Article 5 of this chapter for a chief magistrate retiring with the highest benefit allowed by such article and shall be entitled to any retirement option allowed by such article.
(c)
The board shall have authority to require the secretary-treasurer to give a good and sufficient surety bond in an amount to be determined by the board. The bond shall be payable to the board and shall be conditioned upon the proper and faithful performance of the duties of the secretary-treasurer. The secretary-treasurer shall be required to make quarterly reports to the board, which reports shall show all receipts and disbursements in such form and in such manner as the board may require. He or she shall likewise be required quarterly to make a full account of all moneys or property coming into his or her hands on behalf of the board at any time.
Amended by 2014 Ga. Laws 660,§ 3, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Amended by 2014 Ga. Laws 621,§ 1, effective on July 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety on July 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 2 - BOARD OF COMMISSIONERS (§§ 47-25-20 — 47-25-26) › Section 47-25-22 - Powers and duties

(a)
The board is granted the following powers and duties:
(1)
To provide for the collection of all moneys provided in this chapter;
(2)
To pay the administrative expenses of the board;
(3)
To hear and decide all applications for retirement benefits under this chapter;
(4)
To make payment of all retirement benefits that may be determined to be due under the terms of this chapter;
(5)
To make all necessary rules and regulations, not inconsistent with the laws of the state, for its government and for the government of the employees of the board;
(6)
To determine and fix rules of eligibility of persons to receive retirement benefits;
(7)
To make refunds and repayments to persons who may be entitled to receive them; and
(8)
To keep all records of its meetings.
(b)
The board shall also have all powers necessary for the purpose of administering this chapter.
(c)
(1)
Subject to the terms and limitations of this subsection, the board is authorized to adopt from time to time a method or methods of providing for increases in the maximum monthly retirement benefit payable under Article 5 of this chapter for persons theretofore or thereafter retiring under this chapter. Such method shall be based upon:
(A)
The recommendation of the actuary of the board;
(B)
The maintenance of the actuarial soundness of the fund in accordance with the standards provided in Code Section
47-20-10
or such higher standards as may be adopted by the board; and
(C)
Such other factors as the board deems relevant.
Any such increase may be uniform or may vary in accordance with the time of retirement, length of service, age, nature of the retirement, or such other factors as the board shall determine. No benefit increase shall be awarded under this paragraph greater than 1.5 percent in any six-month period.
(2)
No member shall receive a benefit increase under paragraph (1) of this subsection in any year in which he or she realizes a benefit increase by operation of Code Section
47-25-81
.
Amended by 2007 Ga. Laws 19,§ 1, eff. 5/11/2007.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 2 - BOARD OF COMMISSIONERS (§§ 47-25-20 — 47-25-26) › Section 47-25-23 - Control of funds; investments

(a)
The board shall have control of all funds provided for in this chapter and all funds shall be received and disbursed from a special account to the credit of the board. The expenses of administering this fund and the benefits provided for in this chapter shall be paid from such funds. The board shall have authority to expend the funds in accordance with this chapter.
(b)
The board shall have full power to invest and reinvest such funds, subject to all the terms, conditions, limitations, and restrictions imposed by Article 7 of Chapter 20 of this title, the "Public Retirement Systems Investment Authority Law." Subject to such terms, conditions, limitations, and restrictions, the board shall have full power to hold, purchase, sell, assign, transfer, and dispose of any of the securities and investments in which any of the funds are invested, including the proceeds of any investments and any money belonging to the fund.
(c)
The board is authorized to employ agents, including, but not limited to, banks or trust departments thereof, and to contract with such agents for their services as investment advisers and counselors, making recommendations for investments and making investments if the board so authorizes.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 2 - BOARD OF COMMISSIONERS (§§ 47-25-20 — 47-25-26) › Section 47-25-24 - Gifts, grants, and bequests

The board may take, by gift, grant, or bequest, any money, real or personal property, or any other thing of value and may hold or invest it for the use and purposes of the fund in accordance with this chapter.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 2 - BOARD OF COMMISSIONERS (§§ 47-25-20 — 47-25-26) › Section 47-25-25 - Permanent records

The board shall keep permanent records of all persons who qualify to participate in the benefits of this chapter, an accurate record of all payments and disbursements, and a detailed record of all the acts and doings of the board.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 2 - BOARD OF COMMISSIONERS (§§ 47-25-20 — 47-25-26) › Section 47-25-26 - Annual audit of board activity

The state auditor is authorized and directed to make an annual audit of the acts and doings of the board and to make a complete report of the same to the General Assembly in such detail as he or she may see fit. The state auditor shall also have the right to audit the affairs of the board and any of its employees at any time that he or she may see fit or at any time that he or she may be requested to do so by the board or by the Governor.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 3 - PARTICIPATION IN FUND (§§ 47-25-40 — 47-25-43) › Section 47-25-40 - Qualifications

Before any person shall be eligible to participate in the fund, he or she must be serving as a duly qualified and commissioned chief magistrate of a county of the State of Georgia or as the secretary-treasurer. Any qualified person who desires to participate in the fund shall make application to the board for membership in the fund on a form to be furnished by the board for that purpose, giving such information, together with verification and proof thereof, as may be required by the board. Such application shall be made not later than July 1, 2007, or within six months after becoming eligible for membership, whichever is later.
Amended by 2014 Ga. Laws 660,§ 4, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 3 - PARTICIPATION IN FUND (§§ 47-25-40 — 47-25-43) › Section 47-25-41 - Member dues

Each member shall pay into the fund as dues a sum equal to 3.42 percent of the member's maximum average final monthly compensation established by subsection (a) of Code Section
47-25-81
per month. Each month's dues shall be paid not later than the tenth day of that month.
Amended by 2014 Ga. Laws 621,§ 2, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 3 - PARTICIPATION IN FUND (§§ 47-25-40 — 47-25-43) › Section 47-25-42 - Calculation of dues and benefits for certain members

No compensation used to calculate a retirement benefit under the Judges of the Probate Courts Retirement Fund of Georgia shall be used to calculate member dues or retirement benefits under this chapter.
Added by 2014 Ga. Laws 621,§ 3, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 3 - PARTICIPATION IN FUND (§§ 47-25-40 — 47-25-43) › Section 47-25-43 - Suspension for failure to pay dues; application for reinstatement

(a)
A member who is in arrears for the dues payment required by Code Section
47-25-41
for a period of 90 days shall become a suspended member on the ninetieth day of such arrearage.
(b)
A suspended member may apply for reinstatement as an active member only during the 30 day period beginning with his or her next full term of office, and such member shall not receive service credit for the period of time during which he or she was a suspended member.
Added by 2018 Ga. Laws 321,§ 1, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 4 - FEES SUPPORTING FUND (§ 47-25-60) › Section 47-25-60 - Collection of fees; accurate records

(a)
In addition to all other legal costs, the sum of $3.00 shall be charged and collected in each civil matter or proceeding filed in the magistrate courts.
(b)
The clerks of the magistrate courts shall collect the fees provided for in subsection (a) of this Code section and the fees so collected shall be remitted to the board on a quarterly basis or at such time as the board may provide. It shall be the duty of the clerks to keep accurate records of the amounts due the board under this Code section and such records may be audited by the board at any time. The sums remitted to the board under this Code section shall be used for the purposes provided in this chapter.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 5 - BENEFITS (§§ 47-25-80 — 47-25-86) › Section 47-25-80 - Requirements for receiving benefits

In order for a member to be eligible to receive retirement benefits under this chapter, he or she must have:
(1)
Served as a regularly qualified and commissioned chief magistrate or as the secretary-treasurer for at least eight years;
(2)
Fully complied with this chapter;
(3)
Terminated his or her official capacity as a chief magistrate or as the secretary-treasurer;
(4)
Attained the age of 60 years;
(5)
Filed with the board his or her application for such retirement, on a form to be furnished by the board, within a period of 90 days, or as soon thereafter as possible, after reaching the age of 60 years or after termination of his or her official capacity as a chief magistrate or as the secretary-treasurer, whichever may occur last in point of time; and
(6)
Had his or her application for retirement approved by the board.
Amended by 2014 Ga. Laws 660,§ 5, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 5 - BENEFITS (§§ 47-25-80 — 47-25-86) › Section 47-25-81 - Amount of benefit

(a)
Any member who is approved for retirement benefits as provided in Code Section
47-25-80
shall be paid a monthly sum equal to 4 percent of his or her average final monthly compensation for each year served by the member up to, but not exceeding, a total of 20 years; provided, however, that the final annual compensation used for calculating a benefit under this Code section shall not exceed $42,781.22 or the amount fixed in the following schedule according to county population, whichever amount is higher:
Population
Maximum Average Final Monthly Compensation
500,000 or more
$ 7,247.87
400,000 - 499,999
6,975.70
300,000 - 399,999
6,703.53
250,000 - 299,999
6,072.65
200,000 - 249,999
5,594.17
150,000 - 199,999
5,132.49
100,000 - 149,999
4,797.70
75,000 - 99,999
4,490.76
50,000 - 74,999
4,183.47
39,000 - 49,999
3,732.53
29,000 - 38,999
3,512.80
20,000 - 28,999
3,293.34
11,890 - 19,999
3,073.88
6,000 - 11,889
2,713.53
0 - 5,999
1,975.98
(b)
The board of commissioners is authorized to adopt from time to time a method or methods of providing for increases in the maximum final monthly compensation used for calculating a benefit as provided in this Code section. Such method or methods shall be based upon:
(1)
The recommendation of the actuary of the board of commissioners;
(2)
The maintenance of the actuarial soundness of the fund in accordance with the standards provided in Code Section
47-20-10
or such higher standards as may be adopted by the board; and
(3)
Such other factors as the board deems relevant; provided, however, that any such increase shall be uniform and shall apply equally to all members of this retirement system.
No time for which dues have not been paid in accordance with Code Section
47-25-41
shall be considered in determining the number of years of service.
Amended by 2014 Ga. Laws 621,§ 4, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Amended by 2010 Ga. Laws 681,§ 66, eff. 7/1/2010.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 5 - BENEFITS (§§ 47-25-80 — 47-25-86) › Section 47-25-82 - Benefits for surviving spouse

(a)
As used in this Code section, the term "surviving spouse" means the person who was married to a member on the date of the member's death.
(b)
Upon the death of any member who is then receiving retirement benefits and upon the surviving spouse of such member attaining 60 years of age, said spouse shall be paid spouse's benefits which shall be equal to 50 percent of the retirement benefits then being paid to such member. Such benefits shall be paid for the remainder of the life of such surviving spouse.
(c)
Upon the death of any member prior to retirement, the surviving spouse of such member may elect:
(1)
To withdraw the dues paid into the retirement fund by the deceased member plus interest at the rate specified by law, in which case the spouse shall be deemed to have waived any right to any benefits; or
(2)
To leave such dues in the retirement fund and to receive spouse's benefits which shall be payable beginning:
(A)
On the date of the member's death, if such member is 60 years of age or older; or
(B)
On the date on which the surviving spouse of the deceased member reaches 60 years of age,
whichever event occurs last, and which shall be equal to 50 percent of the retirement benefits which the deceased member was drawing at the time of death or, in the case of a member who dies prior to his or her sixtieth birthday, which such deceased member would have been entitled to receive upon reaching 60 years of age had he or she lived and ceased service as a chief magistrate or the secretary-treasurer on the date of his or her death.
(d)
A member who is unmarried at the time of such election may designate a survivor at the time of making such election. If a member is married at the time of such election, the member may elect a designated survivor other than his or her spouse under this subsection only with the written agreement of the spouse. In any event, the designated survivor shall be a person with whom the member has a familial relationship through blood, marriage, or adoption. The designated survivor designated pursuant to this subsection shall be entitled to a survivor's benefit which is the actuarial equivalent to a surviving spouse's benefit as provided in subsection (b) of this Code section.
Amended by 2014 Ga. Laws 660,§ 6, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 5 - BENEFITS (§§ 47-25-80 — 47-25-86) › Section 47-25-82.1 - Designation of beneficiaries; determining amount of benefit; designated survivor requirements; death of beneficiary prior to member's death

(a)
In lieu of receiving the retirement benefits provided for in Code Sections
47-25-81
and
47-25-82
, upon application for retirement, a member may elect in writing on a form to be prescribed by the board to receive:
(1)
A 100 percent joint life annuity payable during the lives of a member and his or her designated survivor; or
(2)
A joint and survivor annuity that shall provide for 50 percent of the monthly retirement benefit amount that is paid to the member to be paid to his or her designated survivor following such member's death.
(b)
The amount of the retirement benefit payable under this Code section shall be:
(1)
Based on the member's age upon retirement;
(2)
Based on the age of the member's designated survivor upon the member's retirement; and
(3)
Computed so as to be actuarially equivalent to the total retirement benefit amount which would have been paid to the member under Code Sections
47-25-81
and
47-25-82
. Such actuarial equivalent shall be computed on actuarial tables to be adopted by the board.
(c)
(1)
A designated survivor shall be a person with whom the member has a familial relationship through blood, marriage, or adoption.
(2)
If a member is married at the time of such election, his or her spouse shall be the designated survivor unless another person is so designated with the written agreement of such spouse.
(d)
If a member makes an election provided in subsection (a) of this Code section in his or her application for retirement, after approval of the application for retirement, the following provisions shall apply:
(1)
(A)
If a member's designated survivor predeceases such member, he or she may, in writing on forms prescribed by the board and subject to approval by the board, revoke such election and thereafter receive during the member's lifetime a monthly retirement benefit commencing on the date the board approves such revocation, but not for any period prior to such approval.
(B)
Such monthly retirement benefit amount shall be equal to the maximum monthly benefit which would have been payable to such member had he or she not made such election.
(2)
(A)
If there is entered a final judgment of divorce between a member and a designated survivor, such member may, in writing on forms prescribed by the board and subject to approval by the board, revoke such election and thereafter receive during the member's lifetime a monthly retirement benefit commencing on the date the board approves such revocation, but not for any period prior to such approval.
(B)
Such monthly retirement benefit amount shall be equal to the maximum monthly benefit which would have been payable to such member had he or she not made such election.
Added by 2018 Ga. Laws 321,§ 2, eff. 7/1/2018.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 5 - BENEFITS (§§ 47-25-80 — 47-25-86) › Section 47-25-83 - Refund of dues

(a)
Any member, after ceasing to serve as a chief magistrate or as the secretary-treasurer and after waiving any right to retirement benefits in writing on a form to be provided by the board, may apply for and be refunded all dues paid, together with 5 percent simple interest per annum from the end of the calendar year in which paid to the end of the calendar year next preceding the application for the refund.
(b)
Although retirement pay shall be based on Code Section
47-25-81
and nothing in this Code section shall be construed to alter same, at the effective date of retirement, simple interest at a rate of 5 percent per annum shall be computed on all dues paid from the end of the calendar year in which paid to the end of the calendar year immediately preceding the date of retirement and shall be added to the total dues paid. After all retirement benefits coming due under Code Section
47-25-81
have been paid and if the total thereof shall not be equal to or exceed the above total of dues and interest, then the balance of such principal and interest shall be paid to the estate of the deceased member.
(c)
Upon application by the estate of any member who dies prior to retirement and who does not have a surviving spouse who is eligible for benefits under Code Section
47-25-82
, all dues paid by such deceased member, together with 5 percent simple interest per annum from the end of the calendar year in which paid to the end of the calendar year next preceding the application for the refund, shall be paid to the estate of the deceased member.
(d)
No dues may be refunded except in strict compliance with this Code section.
Amended by 2014 Ga. Laws 660,§ 7, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 5 - BENEFITS (§§ 47-25-80 — 47-25-86) › Section 47-25-84 - Total and permanent disability

Notwithstanding any other provisions of this chapter to the contrary, a member may retire after completing four years of creditable service if he or she becomes totally and permanently disabled after commencing service as a chief magistrate or as the secretary-treasurer. Any such member shall be entitled to receive retirement benefits in the amount that he or she would receive if his or her retirement were effective at the time he or she became disabled. All questions relating to the degree and nature of the total and permanent disability suffered by the member shall be determined by the board.
Amended by 2014 Ga. Laws 660,§ 8, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 5 - BENEFITS (§§ 47-25-80 — 47-25-86) › Section 47-25-85 - Members not prevented from belonging to another retirement system

Nothing contained in this chapter shall be construed so as to prevent any person who is a member of the fund from belonging to any other retirement, annuity, or benefit system.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 5 - BENEFITS (§§ 47-25-80 — 47-25-86) › Section 47-25-86 - Suspension of benefits if retired member becomes employed as a chief magistrate

(a)
If a retired member becomes employed as a chief magistrate, his or her retirement benefits shall be suspended during the period of time he or she holds such position, and upon cessation of such service, his or her prior retirement allowance shall be resumed.
(b)
If a retired member becomes employed as a chief magistrate, he or she may elect again to become a contributing member of the retirement system and be governed by the retirement provisions of this chapter.
Amended by 2018 Ga. Laws 321,§ 3, eff. 7/1/2018 .
Amended by 2014 Ga. Laws 660,§ 9, effective onJuly 1, 2014, only if it is determined to have been concurrently funded as provided in Chapter 20 of Title 47 of the Official Code of Georgia Annotated, the "Public Retirement Systems Standards Law"; otherwise, this Act shall not become effective and shall be automatically repealed in its entirety onJuly 1, 2014, as required by subsection (a) of Code Section 47-20-50.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 6 - OTHER PROVISIONS (§§ 47-25-100 — 47-25-101) › Section 47-25-100 - Insufficient funds from which to pay benefits

If the board determines that the funds derived from the sources provided for in this chapter are not actuarially sufficient at any time to enable the board to pay in full each person determined to be entitled to the benefits provided for, plus all contingent and other liabilities, then a prorated percentage of such payments shall be made to each person entitled thereto until the funds shall be replenished actuarially sufficient to enable the board to resume such payments in accordance with the terms of this chapter. In no event shall the board or any member thereof be liable to any person for any deficiency in payments made under this Code section.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 47 - RETIREMENT AND PENSIONS (§§ 47-1-1 — 47-25-101) › Chapter 25 - MAGISTRATES RETIREMENT FUND (§§ 47-25-1 — 47-25-101) › Article 6 - OTHER PROVISIONS (§§ 47-25-100 — 47-25-101) › Section 47-25-101 - Exemption of funds from attachment, garnishment, or judgment; assignability

None of the funds provided for in this chapter shall be subject to attachment, garnishment, or judgment rendered against the person entitled to receive the same. Such funds shall not be assignable.
Added by 2006 Ga. Laws 527,§ 1, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 1 - GENERAL PROVISIONS (§§ 48-1-1 — 48-1-10) › Section 48-1-3 - Forms and filings prior to January 1, 1980

Every form of tax document or other tax related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective until the commissioner otherwise prescribes in accordance with this title.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 1 - GENERAL PROVISIONS (§§ 48-1-1 — 48-1-10) › Section 48-1-4 - Unlawful exercise by unauthorized person of duties or functions of representative of commissioner or department; penalty

(a)
It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties or functions of an auditor, agent, or other representative of the commissioner, the department, or any official, unit, or division of the department in any manner or for any purpose.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 1 - GENERAL PROVISIONS (§§ 48-1-1 — 48-1-10) › Section 48-1-5 - Unlawful conversion of funds collected for benefit of state; penalty

(a)
It shall be unlawful for any person knowingly and willfully to convert funds collected for the benefit of the state pursuant to this title to his own use or to any other person's use with the intention of depriving the state of the funds.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of theft by conversion and shall be punished as provided for in Code Section
16-8-12
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 1 - GENERAL PROVISIONS (§§ 48-1-1 — 48-1-10) › Section 48-1-6 - Unlawful filing of false documents; omissions; tax evasion; penalty

(a)
It shall be unlawful for any person, willfully and with intent to defraud the state, to:
(1)
File any return, report, protest, or claim for refund containing any false or fraudulent statement known by the person to be false;
(2)
Omit knowingly and intentionally any fact, circumstance, condition, or thing in any written document, the omission of which constitutes a material misstatement or misrepresentation of fact; or
(3)
By any trick, device, scheme, or plan, evade or attempt to evade any tax, license, penalty, interest, or other amount due the state.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 1 - GENERAL PROVISIONS (§§ 48-1-1 — 48-1-10) › Section 48-1-7 - Fraudulent use of exemption certificate to evade taxes; penalty

(a)
It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud or by using a certificate of exemption to which he is not entitled.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 1 - GENERAL PROVISIONS (§§ 48-1-1 — 48-1-10) › Section 48-1-8 - Computer software

(a)
As used in this Code section, the term "computer software" means any program or routine, or any set of one or more programs or routines, which are used or intended for use to cause one or more computers or pieces of computer related peripheral equipment, or any combination thereof, to perform a task or set of tasks. Without limiting the generality of the foregoing, the term "computer software" shall include operating and application programs and all related documentation.
(b)
Except as otherwise provided in subsection (c) of this Code section, for the purposes of Chapters 5 and 6 of this title, computer software shall constitute personal property only to the extent of the value of the unmounted or uninstalled medium on or in which it is stored or transmitted.
(c)
Nothing herein shall be deemed to affect the taxation under Chapter 5 or 8 of this title of copies of computer software held as inventory in a tangible medium ready for sale at retail by one who is a dealer with respect to such property and the sale of which is subject to sales and use taxation.
Amended by 2017 Ga. Laws 275,§ 48, eff. 5/9/2017.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 1 - GENERAL PROVISIONS (§§ 48-1-1 — 48-1-10) › Section 48-1-9 - Taxpayer Bill of Rights

(a)
This Code section shall be known and may be cited as the "Taxpayer Bill of Rights."
(b)
The commissioner shall, as soon as practicable, but not later than January 1, 1994, prepare a statement which sets forth in simple and nontechnical terms:
(1)
The rights of a taxpayer and the obligations of the commissioner during any tax audit or examination;
(2)
The procedure by which a taxpayer may appeal any adverse decision of the commissioner, including administrative and judicial appeals;
(3)
The procedures for prosecuting refund claims and for filing of taxpayer complaints; and
(4)
The procedures which the commissioner may use in enforcing the state's revenue laws, including the filing and enforcement of liens.
(c)
The statement shall also inform the taxpayer that the taxpayer shall receive:
(1)
Fair and courteous treatment in all dealings with the department;
(2)
Prompt and accurate responses to all questions and requests for tax assistance; and
(3)
A fair and timely hearing on a dispute of any tax liability as provided for by law.
(d)
The statement prepared in accordance with this Code section shall be distributed by the commissioner to a taxpayer:
(1)
Upon request by the taxpayer;
(2)
When a proposed assessment of any state tax is made against the taxpayer or when the taxpayer is contacted by the department for an examination of the taxpayer's records, whichever is earlier; or
(3)
When the commissioner deems it appropriate.
(e)
The commissioner shall take such action as deemed necessary to ensure that distribution to a taxpayer does not result in multiple statements being sent to any one taxpayer.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 1 - GENERAL PROVISIONS (§§ 48-1-1 — 48-1-10) › Section 48-1-10 - Economic incentives to users of raw forest products

(a)
As used in this Code section, the term:
(1)
"Economic incentive" means any direct price subsidy made available by the state directly to support the purchase of raw forestry products. Such term shall not mean any such benefit available under statutorily provided programs.
(2)
"Raw forest product" means any raw material harvested or recovered from forest wood or wood waste at its initial conversion.
(b)
It is the intent of the General Assembly that any economic incentive granted on or after July 1, 2010, to any person, company, partnership, or other entity engaged in the commercial use of raw forest products shall be extended equitably to all users of raw forest products in this state so as to establish and maintain parity within that segment of the economy.
Added by 2010 Ga. Laws 396,§ 2, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-1 - Department of Revenue

The Department of Revenue is created and shall be under the direction of the state revenue commissioner. Except as otherwise expressly provided for by law, the department shall administer and enforce the revenue laws of this state and such other laws as may be specifically assigned by law to the department or to the commissioner. The official and legal office of the department and of the commissioner shall be in Fulton County.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-2 - Office of state revenue commissioner

(a)
The office of state revenue commissioner is created.
(b)
The commissioner shall be appointed by the Governor with the consent of the Senate and shall serve at the pleasure of the Governor.
(c)
Beginning July 1, 1999, the commissioner shall receive an annual salary to be set by the Governor, payable monthly or semimonthly, which shall be his or her total compensation for services as commissioner. The commissioner shall not be entitled to receive a contingent expense allowance, except that the commissioner shall be reimbursed for all actual and necessary expenses incurred by him or her in carrying out his or her official duties.
(d)
The commissioner shall be required to take and subscribe before the Governor an oath to discharge faithfully and impartially the duties of such office, which oath shall be in addition to the oath required of all civil officers.
(e)
The commissioner shall be personally liable to the state for any losses occasioned to it by his or her own intentional acts of misconduct. To indemnify the state for any such losses, the commissioner, upon beginning his or her duties, shall execute and file with the Governor an official surety bond approved as to form and sufficiency by the Attorney General in the amount of $100,000.00. The premium on the commissioner's bond shall be paid as an expense of the department.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-4 - Eligibility for elective office

(a)
No person serving as commissioner shall be eligible during his term of service and for a period of 12 months after the expiration or termination of his term of service to be a candidate in any primary, special, or general election for any state or federal elective office or to hold any such office.
(b)
Subsection (a) of this Code section shall not be construed to prevent any commissioner or former commissioner from being appointed to any elective office, to disqualify him from being a candidate in any election to succeed himself in any such office to which he has been appointed, or to disqualify him from holding any such office in the event he is elected to and otherwise qualifies for the office.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 1 - STATE ADMINISTRATIVE ORGANIZATION (§§ 48-2-1 — 48-2-19) › Section 48-2-5 - Office of deputy state revenue commissioner

(a)
There is created the office of deputy state revenue commissioner, who shall exercise the authority of the commissioner in matters specified by law and in any other such matters as the commissioner may delegate to him or her in writing. The actions of the deputy commissioner, within the scope of his or her authority, shall have the same force and effect as the actions of the commissioner.
(b)
The deputy commissioner shall be appointed by the commissioner. He or she shall hold office at the pleasure of the commissioner and shall not be subject to the state system of personnel administration provided by Chapter 20 of Title 45. The deputy commissioner shall take the oath of office of the commissioner as provided in subsection (d) of Code Section
48-2-2
.
(c)
The deputy commissioner shall receive a salary as determined by the commissioner, subject to the approval of the Office of Planning and Budget and paid from funds appropriated by the department. The deputy commissioner's salary shall in no event exceed the salary of the commissioner.
(d)
The deputy commissioner shall execute and file an official surety bond approved as to form and sufficiency by the Attorney General in the same amount as required for the commissioner by subsection (e) of Code Section
48-2-2
. The premium on the bond shall be paid as an expense of the department.
(e)
The deputy commissioner shall have the authority of the commissioner to:
(1)
Issue licenses;
(2)
Make proposed and final assessments;
(3)
Deny protests and claims for refund;
(4)
Issue summons of garnishment;
(5)
Enter into agreements extending statutory periods of limitation;
(6)
Issue, amend, and cancel tax executions; and
(7)
Execute all documents and papers necessary for the performance of his or her or the commissioner's duties or for the exercise of his or her authority or the authority of the commissioner which has been delegated to him or her in writing.
Amended by 2012 Ga. Laws 630,§ 2-88, eff. 7/1/2012.
Amended by 2009 Ga. Laws 155,§ 1, eff. 5/5/2009.