KRS 21.470: Exemption from taxation, execution -- Taxability after December 31, 1997.

All retirement allowances and other benefits accrued or accruing to any person under the

provisions of KRS 21.350 to 21.510 are hereby exempted from any state, county or

municipal 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 21.350

to 21.510 on or after January 1, 1998, shall be subject to the tax impose d by KRS

141.020, to the extent provided in KRS 141.010 and 141.0215.