19-18-612. (Temporary) Protection of benefits from legal process and taxation -- nonassignability. (1) Except for execution or withholding for the payment of child support or for the payment of spousal support for a spouse or former spouse who is the custodial parent of the child, payments made or to be made under this chapter are not subject to judgments, garnishment, execution, or other legal process. A person entitled to a pension may not assign the right, and the association and trustees may not recognize any assignment or pay over any sum assigned.
(2) The amount determined pursuant to 15-30-2110(2)(c) of benefits received under this part is exempt from state, county, and municipal taxation.
19-18-612. (Effective January 1, 2024) Protection of benefits from legal process -- nonassignability. Except for execution or withholding for the payment of child support or for the payment of spousal support for a spouse or former spouse who is the custodial parent of the child, payments made or to be made under this chapter are not subject to judgments, garnishment, execution, or other legal process. A person entitled to a pension may not assign the right, and the association and trustees may not recognize any assignment or pay over any sum assigned.
History: En. Sec. 12, Ch. 129, L. 1911; re-en. Sec. 5136, R.C.M. 1921; re-en. Sec. 5136, R.C.M. 1935; amd. Sec. 16, Ch. 157, L. 1977; R.C.M. 1947, 11-1929; amd. Sec. 30, Ch. 114, L. 1979; amd. Sec. 14, Ch. 823, L. 1991; Sec. 19-11-612, MCA 1991; redes. 19-18-612 by Code Commissioner, 1993; amd. Sec. 17, Ch. 552, L. 1997; amd. Sec. 4, Ch. 382, L. 2009; amd. Sec. 44, Ch. 503, L. 2021.
Structure Montana Code Annotated
Title 19. Public Retirement Systems
Chapter 18. Firefighters' Retirement
19-18-601. Benefits the association may provide
19-18-603. Partial service pension
19-18-605. Pensions to surviving spouses and children
19-18-607. Payment of death benefits in absence of spouse or child
19-18-608. through 19-18-610 reserved
19-18-611. Procedure -- applying for and collecting benefits
19-18-612. Protection of benefits from legal process and taxation -- nonassignability