Statutes > Kentucky Statutes > CHAPTER 21 JUDICIAL RETIREMENT > 21.470 Exemption from taxation, execution -- Taxability after December 31, 1997.

21.470 Exemption from taxation, execution -- Taxability after December 31, 1997.

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Page 1 of 1 21.470 Exemption from taxation, execution -- Taxability after December 31, 1997. All retirement allowances and other benefits accrued or accruing to any person under the <br>provisions of KRS 21.350 to 21.510 are hereby exempted from any state, county or <br>municipal tax, and shall not be subject to execution, attachment, garnishment or any other <br>process whatsoever, nor shall any assignment thereof be enforceable in any court. Except <br>retirement benefits accrued or accruing to any person under the provisions of KRS 21.350 <br>to 21.510 on or after January 1, 1998, shall be subject to the tax imposed by KRS <br>141.020, to the extent provided in KRS 141.010 and 141.0215. Effective: April 28, 1995 <br>History: Amended 1995 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 3, effective April 28, 1995. -- Created 1960 Ky. Acts ch. 84, Art. III, sec. 13.