{
  "urn": "urn:us-la:rs:11:405",
  "title_number": "11",
  "section_number": "405",
  "citation": "R.S. 11:405",
  "heading": "Exemption from execution; exception",
  "text": "Any annuity, retirement allowance or benefit, or refund of contributions, or any optional benefit or any other benefit paid or paid to any person under the provisions of this Chapter is exempt from any state or municipal tax and is exempt from levy and sale, garnishment, attachment, or any other process whatsoever, except as provided in R.S. 11:292, and is unassignable.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "11",
      "name": "CONSOLIDATED PUBLIC RETIREMENT SYSTEMS"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "STATE SYSTEMS"
    },
    {
      "level": "chapter",
      "number": "1",
      "name": "LOUISIANA STATE EMPLOYEES' RETIREMENT SYSTEM"
    },
    {
      "level": "part",
      "number": "I",
      "name": "GENERAL PROVISIONS"
    }
  ],
  "breadcrumb": "Title 11 › Subtitle II › Chapter 1 › Part I",
  "acts_citations": [
    {
      "act_year": 1972,
      "act_number": 135,
      "section": 1,
      "effective_date": "1972-07-26",
      "effective_date_raw": "July 26, 1972",
      "role": "enactment"
    },
    {
      "act_year": 1986,
      "act_number": 767,
      "section": 7,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "amendment"
    }
  ],
  "acts_citations_raw": "Acts 1972, No. 135, §1, eff. July 26, 1972. Acts 1986, No. 767, §7; Redesignated from R.S. 42:545 by Acts 1991, No. 74, §3, eff. June 25, 1991.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=75675",
  "website_law_id": 75675,
  "scrape_timestamp": "2026-05-22T21:48:18Z",
  "source_html_hash": "sha256:a8831fbf2e6f7420245cd53db96d23e932cc02453d7a2afcfdd7c0d2bc8d96d0",
  "schema_version": "1.0.0"
}