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HomeGovernment CodeDiv. 4Pt. 3Ch. 3Art. 1§ 31452 Pension Benefits Tax Exemption

§ 31452 Pension Benefits Tax Exemption

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 31452 Pension Benefits Tax Exemption

Key Takeaways

  • •Your pension or retirement money from work is safe from taxes.
  • •No one can take your pension money to pay off your debts, except in very special cases.
  • •You can't just give away or sell your pension money to someone else.

Example

If you owe money to someone and they take you to court.

The court can't take your pension money to pay what you owe. Your pension is protected.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 31452 Pension Benefits Tax Exemption

The right of a person to a pension, annuity, retirement allowance, return of contributions, the pension, annuity, or retirement allowance, any optional benefit, any other right accrued or accruing to any person under this chapter, the money in the fund created or continued under this chapter or the California Public Employees’ Pension Reform Act of 2013, and any property purchased for investment purposes pursuant to this chapter, are exempt from taxation, including any inheritance tax, whether state, county, municipal, or district. They are not subject to execution or any other process of court whatsoever except to the extent permitted by Section 31603 of this code and Section 704.110 of the Code of Civil Procedure, and are unassignable except as specifically provided in this chapter. (Amended by Stats. 2013, Ch. 247, Sec. 1. (AB 1380) Effective January 1, 2014.)

Last verified: January 22, 2026

Key Terms

retirementallowanceannuitybenefitspensionpropertyemployeeinheritance

Related Statutes

  • § 31676.11 County Pension Contribution Rules
  • § 31676.13 Current Service Pension Calculation
  • § 31727.4 Disability Retirement Allowance Calculation
  • § 31452.5 Retiree Benefit Payment Authorization
  • § 31458 Beneficiary Definition

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 31452.
View Official Source