Ohio § 3305.08 Tax exemption

Ohio Statutes

§ 3305.08 — Tax exemption

Ohio § 3305.08

Title 33Education-Libraries

Ch. 3305Alternative Retirement Plans

This text of Ohio § 3305.08 (Tax exemption) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 3305.08 (2026).

Text

Any payment, benefit, or other right accruing to any electing employee under a contract entered into for purposes of an alternative retirement plan and all moneys, investments, and income of those contracts are exempt from any state tax, except the tax imposed by section5747.02of the Revised Code, are exempt from any county, municipal, or other local tax, except income taxes imposed pursuant to section5748.02,5748.08, or5748.09of the Revised Code, and, except as provided in sections3105.171,3105.65,3115.501,3119.80,3119.81,3121.02,3121.03,3123.06,3305.09, and3305.12of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or the insolvency law, or other process of law, and shall be unassignable except as specifically provided in this secti

Free access — add to your briefcase to read the full text and ask questions with AI

Any payment, benefit, or other right accruing to any electing employee under a contract entered into for purposes of an alternative retirement plan and all moneys, investments, and income of those contracts are exempt from any state tax, except the tax imposed by section5747.02of the Revised Code, are exempt from any county, municipal, or other local tax, except income taxes imposed pursuant to section5748.02,5748.08, or5748.09of the Revised Code, and, except as provided in sections3105.171,3105.65,3115.501,3119.80,3119.81,3121.02,3121.03,3123.06,3305.09, and3305.12of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or the insolvency law, or other process of law, and shall be unassignable except as specifically provided in this section and sections3105.171,3105.65,3119.80,3119.81,3121.02,3121.03,3115.501, and3123.06of the Revised Code or in any contract the electing employee has entered into for purposes of an alternative retirement plan.