The right of a person to a pension, retirement allowance, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this part is exempt from taxation, including any inheritance tax, whether state, county, municipal, or district.
Cal. Educ. Code § 22005
General Provisions
Known as the E. Richard Barnes Act
The act spans §§ 22000–25115 (716 sections).
Repealed and added by Stats. 1993, Ch. 893, Sec. 2
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.