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Miss. Code Ann. § 25-11-129

Exemptions from taxation, execution, and assignment; deductions from retirement allowances for payment of employer or system sponsored group life or health insurance

Known as the Public Employees’ Retirement Law

The act spans §§ 25–25 (73 sections).

Applied in 2 court decisions — leading case Harper v. Virginia Department of Taxation (1993)

Most recently applied in Pruitt v. Pruitt (July 2014)

Codes, 1942, § 7446-23; Laws, 1952, ch. 299, § 23; Laws, 1987, ch. 327, § 1; Laws, 1990, ch. 523, § 2; Laws, 1993, ch. 523, § 3; Laws, 2004, ch. 531, § 2, eff from and after Jul…

(1) The right of a person to an annuity, a retirement allowance or benefit, or to the return of contributions, or to any optional benefit or any other right accrued or accruing to any person under the provisions of Articles 1 and 3, the system and the monies in the system created by said articles, are hereby exempt from any state, county or municipal ad valorem taxes, income taxes, premium taxes, privilege taxes, property taxes, sales and use taxes or other taxes not so named, notwithstanding any other provision of law to the contrary, and exempt from levy and sale, garnishment, attachment or any other process whatsoever, and shall be unassignable except as specifically otherwise provided in this article and except as otherwise provided in subsection (2) of this section.

(2) Any retired member or beneficiary receiving a retirement allowance or benefit under this article may authorize the system to make deductions from the retirement allowance or benefit for the payment of employer or system sponsored group life or health insurance. The deductions authorized under this subsection shall be subject to rules and regulations adopted by the board.

Current official text: Mississippi Code (LexisNexis). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Mississippi statutes; confirm against the official source for the current text. Not legal advice.