KRS 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.