West Virginia Statutes

§ 15-2A-15 — Exemption from taxation, garnishment and other process; exception for certain qualified domestic relations orders

West Virginia § 15-2A-15
JurisdictionWest Virginia
Ch. 15PUBLIC SAFETY
Art. 2AWEST VIRGINIA STATE POLICE RETIREMENT SYSTEM

This text of West Virginia § 15-2A-15 (Exemption from taxation, garnishment and other process; exception for certain qualified domestic relations orders) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
W. Va. Code § 15-2A-15 (2026).

Text

The moneys in the fund and the right of a member or retirant to a retirement allowance, to the return of contributions or to any benefit under the provisions of this article are hereby exempt from any state or municipal tax; are not subject to execution, garnishment, attachment or any other process whatsoever except that the benefits or contributions under this system are subject to "qualified domestic relations orders" as that term is defined in Section 414(p) of the Internal Revenue Code with respect to governmental plans; and are unassignable except as is provided in this article.

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Legislative History

2008 Reg. Sess., SB301; 2008 Reg. Sess., HB4471; 2000 Reg. Sess., SB652; 1994 Reg. Sess., HB4680

Nearby Sections

15
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Bluebook (online)
West Virginia § 15-2A-15, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/15/15-2A-15.