19-19-504. (Temporary) Protection of benefits from legal process and taxation. (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, the benefits provided for in this part are not subject to execution, garnishment, attachment, or the operation of bankruptcy, insolvency, or other process of law and are unassignable except as specifically provided in 19-19-505.
(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.
19-19-504. (Effective January 1, 2024) Protection of benefits from legal process. 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, the benefits provided for in this part are not subject to execution, garnishment, attachment, or the operation of bankruptcy, insolvency, or other process of law and are unassignable except as specifically provided in 19-19-505.
History: En. 11-1845 by Sec. 15, Ch. 335, L. 1974; amd. Sec. 1, Ch. 214, L. 1977; amd. Sec. 13, Ch. 224, L. 1977; R.C.M. 1947, 11-1845; amd. Sec. 13, Ch. 823, L. 1991; Sec. 19-10-504, MCA 1991; redes. 19-19-504 by Code Commissioner, 1993; amd. Sec. 18, Ch. 552, L. 1997; amd. Sec. 5, Ch. 382, L. 2009; amd. Sec. 45, Ch. 503, L. 2021.
Structure Montana Code Annotated
Title 19. Public Retirement Systems
Chapter 19. Police Retirement -- Local Funds
19-19-501. Service retirement allowance
19-19-502. Disability retirement allowance
19-19-504. Protection of benefits from legal process and taxation
19-19-505. Withholding of group insurance premium from retirement benefit