---
urn: urn:us-la:rs:11:1378
citation: "R.S. 11:1378"
status: active
breadcrumb: "Title 11 › Subtitle II › Chapter 5 › Part II"
acts_citations:
  - { year: 1981, number: 706, section: 1, effective_date: null, role: enactment }
  - { year: 1981, number: 793, section: 1, effective_date: null, role: amendment }
  - { year: 2010, number: 634, section: 1, effective_date: 2010-07-01, role: amendment }
---

# Retirement pay or pension; exemption from taxes and execution

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.