{
  "urn": "urn:us-la:rs:11:1331",
  "title_number": "11",
  "section_number": "1331",
  "citation": "R.S. 11:1331",
  "heading": "Exemption from state income taxes; garnishment",
  "text": "All retirement income payable to retirees and their beneficiaries shall be exempt from state income taxes. All retirement benefits payable to retirees shall be subject to garnishment or court-ordered assignment only as provided for in R.S. 11:292.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "11",
      "name": "CONSOLIDATED PUBLIC RETIREMENT SYSTEMS"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "STATE SYSTEMS"
    },
    {
      "level": "chapter",
      "number": "4",
      "name": "LOUISIANA STATE POLICE RETIREMENT SYSTEM"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL PROVISIONS"
    }
  ],
  "breadcrumb": "Title 11 › Subtitle II › Chapter 4 › Part I",
  "acts_citations": [
    {
      "act_year": 1972,
      "act_number": 243,
      "section": 2,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    },
    {
      "act_year": 1986,
      "act_number": 767,
      "section": 6,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    },
    {
      "act_year": 2007,
      "act_number": 333,
      "section": 1,
      "effective_date": "2007-07-01",
      "effective_date_raw": "July 1, 2007",
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Added by Acts 1972, No. 243, §2; Acts 1986, No. 767, §6; Redesignated from R.S. 40:1442.1 by Acts 1991, No. 74, §3, eff. June 25, 1991; Acts 2007, No. 333, §1, eff. July 1, 2007.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=74650",
  "website_law_id": 74650,
  "scrape_timestamp": "2026-05-22T21:48:20Z",
  "source_html_hash": "sha256:f8050998a19d358f0186c91b464dae22a7d90d68ad059847fceab0502e251d49",
  "schema_version": "1.0.0"
}