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KENTUCKY STATUTES AND CODES
67A.350 Exemption of retirement allowances -- Taxability after December 31, 1997.
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Page 1 of 1 67A.350 Exemption of retirement allowances -- Taxability after December 31, 1997. All retirement allowances and other benefits accrued or accruing to any person under the
provisions of KRS 67A.220 to 67A.340 and accumulated contributions and cash
securities in the fund created under KRS 67A.220 to 67A.340 are hereby exempted from
any state tax, and shall not be subject to execution, attachment, garnishment, or any other
process whatsoever, nor shall any assignment thereof be enforceable in any court. Except
retirement benefits accrued or accruing to any person under the provisions of KRS
67A.220 to 67A.340 on or after January 1, 1998, shall be subject to the tax imposed by
KRS 141.020, to the extent provided in KRS 141.010 and 141.0215. Effective: April 28, 1995
History: Amended 1995 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 5, effective April 28, 1995. -- Created 1974 Ky. Acts ch. 246, sec. 15, effective June 21, 1974.
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Page 1 of 1 67A.350 Exemption of retirement allowances -- Taxability after December 31, 1997. All retirement allowances and other benefits accrued or accruing to any person under the
provisions of KRS 67A.220 to 67A.340 and accumulated contributions and cash
securities in the fund created under KRS 67A.220 to 67A.340 are hereby exempted from
any state tax, and shall not be subject to execution, attachment, garnishment, or any other
process whatsoever, nor shall any assignment thereof be enforceable in any court. Except
retirement benefits accrued or accruing to any person under the provisions of KRS
67A.220 to 67A.340 on or after January 1, 1998, shall be subject to the tax imposed by
KRS 141.020, to the extent provided in KRS 141.010 and 141.0215. Effective: April 28, 1995
History: Amended 1995 (2d Extra. Sess.) Ky. Acts ch. 1, sec. 5, effective April 28, 1995. -- Created 1974 Ky. Acts ch. 246, sec. 15, effective June 21, 1974.
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