Georgia StatutesARTICLE 17 - GEORGIA PRINCIPAL AND INCOME ACTPART 1 - GENERAL PROVISIONS AND DEFINITIONS§ 53-12-380 - Short title§ 53-12-381 - DefinitionsPART 2 - PAYMENT OF INTEREST AND EXPENSES§ 53-12-390 - Payment of interest on pecuniary amount§ 53-12-391 - Payment of expensesPART 3 - APPORTIONMENT AT BEGINNING AND END OF INCOME INTEREST§ 53-12-400 - When the right to income begins and ends§ 53-12-401 - Apportionment of receipts and disbursements when decedent dies or income interest begins§ 53-12-402 - Apportionment when income interest endsPART 4 - ALLOCATION OF RECEIPTS DURING ADMINISTRATION OF TRUSTSUBPART 1 - RECEIPTS FROM ENTITIESSUBPART 2 - RECEIPTS NOT NORMALLY APPORTIONED