{"data":{"id":"us-wv/w.-va.-code-5-10-47","jurisdiction":"us-wv","citation":"W. Va. Code § 5-10-47","heading":"Benefits exempt from taxes.","body":"The annuities and other benefits provided by this article, and the assets of the retirement system, are hereby exempt from state, county and municipal taxes.","path":["CHAPTER 5. GENERAL POWERS AND AUTHORITY OF THE GOVERNOR, SECRETARY OF STATE AND ATTORNEY GENERAL; BOARD OF PUBLIC WORKS; MISCELLANEOUS AGENCIES, COMMISSIONS, OFFICES, PROGRAMS, ETC.","ARTICLE 10. WEST VIRGINIA PUBLIC EMPLOYEES RETIREMENT ACT."],"source_url":"https://code.wvlegislature.gov/5-10-47/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:19:52Z","sha256":"635bbd3105b1d58034b62f93194438fb8415804859f89dc17dde6a742577d83c","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-5-10-46","next":"us-wv/w.-va.-code-5-10-48"},"notice":"GroundRules: Original legal text. Not legal advice."}