Exemption from taxation and legal process
Except as provided in 19-20-305 and 19-20-306, the retirement allowances or any other benefits accrued or accruing to any person under the provisions of the retirement system and the accumulated contributions and cash and securities in the various funds of the retirement system are:
(1) exempted from any state, county, or municipal tax of the state of Montana except for:
(a) a retirement allowance received in excess of the amount determined pursuant to 15-30-2110(2)(c); or
(b) a refund paid under 19-20-603 of a member's contributions picked up by an employer after June 30, 1985, as provided in 19-20-602;
(2) not subject to execution, garnishment, attachment by trustee process or otherwise, in law or equity, or any other process; and
(3) unassignable except as specifically provided in this chapter.
(1) exempted from any state, county, county or municipal tax of except the state for a refund paid under 19-20-603 of Montana except for: a member's contributions picked up by an employer after June 30, 1985, as provided in 19-20-602;
(a) a retirement allowance received in excess of the amount determined pursuant to 15-30-2110(2)(c); or
(b) a refund paid under 19-20-603 of a member's contributions picked up by an employer after June 30, 1985, as provided in 19-20-602;
(2) not subject to execution, garnishment, attachment by trustee process or otherwise, in law or equity, or any other process; and
(3) unassignable except as specifically provided in this chapter.
Exemption from taxation and legal process
Except as provided in 19-20-305 and 19-20-306, the retirement allowances or any other benefits accrued or accruing to any person under the provisions of the retirement system and the accumulated contributions and cash and securities in the various funds of the retirement system are:
| EnactedEn. 75-6215 by SectionSec. 110, ChapterCh. 5, Laws ofL. 1971 |
| Revised Codes of MontanaR.C.M. 1947, 75-6215 |
| AmendedAmd. SectionSec. 8, ChapterCh. 464, Laws ofL. 1985 |
| AmendedAmd. SectionSec. 25, ChapterCh. 83, Laws ofL. 1989 |
| AmendedAmd. SectionSec. 7, ChapterCh. 823, Laws ofL. 1991 |
| AmendedAmd. SectionSec. 3, ChapterCh. 259, Laws ofL. 1993 |
| SectionSec. 19-4-706, Montana Code AnnotatedMCA 1991 |
| RedesignatedRedes. 19-20-706 by Code Commissioner, 1993 |
| AmendedAmd. SectionSec. 6, ChapterCh. 111, Laws ofL. 1995 |
| AmendedAmd. SectionSec. 17, ChapterCh. 442, Laws ofL. 1997 |
| AmendedAmd. SectionSec. 19, ChapterCh. 552, Laws ofL. 1997 |
| AmendedAmd. SectionSec. 6, ChapterCh. 382, Laws ofL. 2009 (HB 315 - Blewett, Anders (D) HD 21) |
| AmendedAmd. SectionSec. 8, ChapterCh. 276, Laws ofL. 2019 (HB 204 - Ryan, Marilyn (D) HD 99) |