{"data":{"id":"us-ky/krs-67a.350","jurisdiction":"us-ky","citation":"KRS 67A.350","heading":"Exemption of retirement allowances -- Taxability after December 31,","body":"1997.\nAll retirement allowances and other benefits accrued or accruing to any person under the\nprovisions of KRS 67A.220 to 67A.340 and accumulated contributions and cash\nsecurities in the fund created under KRS 67A.220 to 67A.340 are hereby exempted from\nany state 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\n67A.220 to 67A.340 on or after January 1, 1998, shall be subject to the tax imposed by\nKRS 141.020, to the extent provided in KRS 141.010 and 141.0215.","path":["KRS Chapter 67A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=23870","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:49:27Z","sha256":"cc26c78e45200042dbdc1d9ea94fb1865b032a971aa9dcfd9cb96cfac0c89d65","source_id":"us-ky","stale":false,"prev":"us-ky/krs-67a.345","next":"us-ky/krs-67a.360"},"notice":"GroundRules: Original legal text. Not legal advice."}