West Virginia § 7-14D-25 Exemption from taxation, garnishment and other process; exception for certain qualified domestic relations orders

West Virginia Statutes

§ 7-14D-25 — Exemption from taxation, garnishment and other process; exception for certain qualified domestic relations orders

West Virginia § 7-14D-25

Ch. 7COUNTY COMMISSIONS AND OFFICERS

Art. 14DDEPUTY SHERIFF RETIREMENT SYSTEM ACT

This text of West Virginia § 7-14D-25 (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 § 7-14D-25 (2026).

Text

The moneys in the fund and the right of a member, spouse or other beneficiary to benefits under this article, to the return of contributions, or to any retirement, death or disability payments under the provisions of this article, are exempt from any state or municipal tax; are not subject to execution, garnishment, attachment or any other process whatsoever with the exception that the benefits or contributions under the system shall be 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.

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

The moneys in the fund and the right of a member, spouse or other beneficiary to benefits under this article, to the return of contributions, or to any retirement, death or disability payments under the provisions of this article, are exempt from any state or municipal tax; are not subject to execution, garnishment, attachment or any other process whatsoever with the exception that the benefits or contributions under the system shall be 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.