West Virginia Code 15-2A-15 – Exemption from taxation, garnishment and other process; exception for certain qualified domestic relations orders
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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.
Terms Used In West Virginia Code 15-2A-15
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
- Internal Revenue Code: means the Internal Revenue Code of 1986, as amended. See West Virginia Code 15-2A-2
- Member: means any person who has contributions standing to his or her credit in the fund and who has not yet entered into retirement status. See West Virginia Code 15-2A-2
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10