---
urn: urn:us-la:rs:22:1215
citation: "R.S. 22:1215"
status: active
breadcrumb: "Title 22 › Chapter 4 › Part III › Subpart J"
acts_citations:
  - { year: 1990, number: 131, section: 1, effective_date: 1990-09-01, role: enactment }
  - { year: 1999, number: 163, section: 1, effective_date: null, role: amendment }
  - { year: 2008, number: 21, section: 1, effective_date: null, role: amendment }
---

# Exemptions; relation to other laws

A. The plan established pursuant to this Subpart shall be exempt from any and all state and local taxes.

B. The plan and any administrator selected by the board to administer the benefits plan shall be exempt from the provisions of R.S. 22:1821.