{"data":{"id":"us-ky/krs-21.470","jurisdiction":"us-ky","citation":"KRS 21.470","heading":"Exemption from taxation, execution -- Taxability after December 31, 1997.","body":"All retirement allowances and other benefits accrued or accruing to any person under the\nprovisions of KRS 21.350 to 21.510 are hereby exempted from any state, county or\nmunicipal tax, and shall not be subject to execution, attachment, garnishment or any other\nprocess whatsoever, nor shall any assignment thereof be enforceable in any court. Except\nretirement benefits accrued or accruing to any person under the provisions of KRS 21.350\nto 21.510 on or after January 1, 1998, shall be subject to the tax impose d by KRS\n141.020, to the extent provided in KRS 141.010 and 141.0215.","path":["KRS Chapter 21"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=20511","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:48:41Z","sha256":"9d108f7e874d2219f8a3a1db4ccfb854764021d5bdefef2b37c67ea33cbac6f9","source_id":"us-ky","stale":false,"prev":"us-ky/krs-21.460","next":"us-ky/krs-21.480"},"notice":"GroundRules: Original legal text. Not legal advice."}