Government Code - GOV
TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000 - 22980]
( Title 2 enacted by Stats. 1943, Ch. 134. ) DIVISION 5. PERSONNEL [18000 - 22980]
( Division 5 added by Stats. 1945, Ch. 123. ) PART 3. PUBLIC EMPLOYEES' RETIREMENT SYSTEM [20000 - 21716]
( Part 3 repealed and added by Stats. 1995, Ch. 379, Sec. 2. ) CHAPTER 13. Retirement Benefits [21250 - 21483]
( Chapter 13 added by Stats. 1995, Ch. 379, Sec. 2. ) ARTICLE 1. General Provisions [21250 - 21269]
( Article 1 added by Stats. 1995, Ch. 379, Sec. 2. ) 21254.
The right of a person to a pension, retirement allowance, return of contributions, the pension, retirement allowance, any optional benefit, or any other right accrued or accruing to any person under this part are exempt from taxation, including any inheritance tax, whether state, county, municipal, or district.
(Repealed and added by Stats. 1995, Ch. 379, Sec. 2. Effective January 1, 1996.)