Florida Statutes
Chapter 122 - State and County Officers and Employees Retirement System
122.15 - Benefits Exempt From Taxes and Execution.


(1) The pensions, annuities, or any other benefits accrued or accruing to any person under the provisions of this chapter and the accumulated contributions and the cash securities in the funds created under this chapter are hereby exempted from any state, county or municipal tax of the state and shall not be subject to execution or attachment or to any legal process whatsoever and shall be unassignable.
(2) This subsection shall have no effect upon this section except that the department may, upon written request from the retired member, deduct premiums for group hospitalization insurance from the retirement benefit paid such retired member.
History.—s. 16, ch. 29801, 1955; s. 1, ch. 59-305; ss. 31, 35, ch. 69-106; s. 63, ch. 99-255.

Structure Florida Statutes

Florida Statutes

Title X - Public Officers, Employees, and Records

Chapter 122 - State and County Officers and Employees Retirement System

122.01 - State and County Officers and Employees’ Retirement System; Consolidation; Divisions.

122.02 - Definitions.

122.03 - Contributions; Participants; Prior Service Credit.

122.04 - Compulsory Participation.

122.05 - Legislator Services Included.

122.051 - Eligibility of Retired State Employee for Legislature; Compensation.

122.06 - Legislative Employee Services Included.

122.061 - Hospital Districts and County Hospital Corporations; Officers and Employees Included.

122.07 - Seasonal State Employment Included; Time Limit and Procedure for Claiming.

122.08 - Requirements for Retirement; Classifications.

122.09 - Disability Retirement; Medical Examinations.

122.10 - Separation From Service; Refund of Contributions.

122.11 - Reemployment After Refund.

122.12 - Designation of Beneficiary; Death of Participant; Forfeiture of Contributions After Benefits Paid; Survivor Benefits.

122.15 - Benefits Exempt From Taxes and Execution.

122.16 - Employment After Retirement.

122.18 - Certain Officers and Employees Not Covered.

122.19 - Change of Positions; Election of Retirement Systems; Exceptions.

122.20 - Blind Vending-Stand Operators; Participation By.

122.21 - Activation of Division B.

122.22 - Applicable Law.

122.23 - Definitions; Ss. 122.21-122.321.

122.24 - Membership in Division B.

122.26 - Funds.

122.27 - Contributions.

122.28 - Benefits.

122.29 - Records and Reports.

122.31 - Future Amendments.

122.32 - Repealer.

122.321 - County Officers and Employees; Division B.

122.34 - Special Provisions for Certain Sheriffs and Full-Time Deputy Sheriffs.

122.35 - Funding.

122.355 - Statements of Purpose and Intent and Other Provisions Required for Qualification Under the Internal Revenue Code of the United States.