Any retirement pay or pension paid to any judge or the surviving spouse of any judge under the unfunded judicial retirement plan is exempt from any state or municipal income tax, and is exempt from levy and sale, garnishment, attachment or any other process whatsoever, except as provided in R.S. 11:292.
R.S. 11:1378 active rs title
Retirement pay or pension; exemption from taxes and execution ACTIVE
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References
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History
- enactment Acts 1981, No. 706, §1
- amendment Acts 1981, No. 793, §1
- amendment Acts 2010, No. 634, §1, eff. July 1, 2010