Any other provisions of law to the contrary notwithstanding, all employee contributions toward retirement allowances, social security benefits, and group term life insurance shall be included in each employee's gross income reported for federal and state income tax purposes. This Code section shall not pertain to employer contributions or to employee contributions made by employers on behalf of employees.
Section: 47-2-330 47-2-331 47-2-332 47-2-333 47-2-334 NextLast modified: October 14, 2016