---
urn: urn:us-la:rs:11:1331
citation: "R.S. 11:1331"
status: active
breadcrumb: "Title 11 › Subtitle II › Chapter 4 › Part I"
acts_citations:
  - { year: 1972, number: 243, section: 2, effective_date: null, role: enactment }
  - { year: 1986, number: 767, section: 6, effective_date: null, role: amendment }
  - { year: 2007, number: 333, section: 1, effective_date: 2007-07-01, role: amendment }
---

# Exemption from state income taxes; garnishment

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.