Code Section

Government Code - GOV

TITLE 3. GOVERNMENT OF COUNTIES [23000 - 33205]

  ( Title 3 added by Stats. 1947, Ch. 424. )
  

DIVISION 4. EMPLOYEES [31000 - 33017]

  ( Division 4 added by Stats. 1947, Ch. 424. )
  

PART 3. RETIREMENT SYSTEMS [31200 - 33017]

  ( Part 3 added by Stats. 1947, Ch. 424. )
  

CHAPTER 3. County Employees Retirement Law of 1937 [31450 - 31898]

  ( Chapter 3 added by Stats. 1947, Ch. 424. )
  

ARTICLE 1. General [31450 - 31485.18]
  ( Article 1 added by Stats. 1947, Ch. 424. )

  
31452.  

The right of a person to a pension, annuity, retirement allowance, return of contributions, the pension, annuity, or retirement allowance, any optional benefit, any other right accrued or accruing to any person under this chapter, the money in the fund created or continued under this chapter or the California Public Employees’ Pension Reform Act of 2013, and any property purchased for investment purposes pursuant to this chapter, are exempt from taxation, including any inheritance tax, whether state, county, municipal, or district. They are not subject to execution or any other process of court whatsoever except to the extent permitted by Section 31603 of this code and Section 704.110 of the Code of Civil Procedure, and are unassignable except as specifically provided in this chapter.

(Amended by Stats. 2013, Ch. 247, Sec. 1. Effective January 1, 2014.)