Ohio § 5505.22 Pension and accumulated contributions exempt from tax

Ohio Statutes

§ 5505.22 — Pension and accumulated contributions exempt from tax

Ohio § 5505.22

Title 55Roads-Highways-Bridges

Ch. 5505Highway Patrol Retirement System

This text of Ohio § 5505.22 (Pension and accumulated contributions exempt from tax) 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. § 5505.22 (2026).

Text

The right of any individual to a pension, or to the return of accumulated contributions, payable as provided under this chapter, and all moneys and investments of the state highway patrol retirement system and income from moneys or investments are exempt from any state tax, except the tax imposed by section5747.02of the Revised Code, and 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 sections3105.171,3105.65,3115.501,3119.80,3119.81,3121.02,3121.03,3123.06,5505.26,5505.262, and5505.263of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever, and shal

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The right of any individual to a pension, or to the return of accumulated contributions, payable as provided under this chapter, and all moneys and investments of the state highway patrol retirement system and income from moneys or investments are exempt from any state tax, except the tax imposed by section5747.02of the Revised Code, and 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 sections3105.171,3105.65,3115.501,3119.80,3119.81,3121.02,3121.03,3123.06,5505.26,5505.262, and5505.263of the Revised Code, shall not be subject to execution, garnishment, attachment, the operation of bankruptcy or insolvency laws, or any other process of law whatsoever, and shall be unassignable except as specifically provided in this chapter.