2017 South Carolina Code of Laws
Title 9 - Retirement Systems
CHAPTER 9 - RETIREMENT SYSTEM FOR MEMBERS OF GENERAL ASSEMBLY
Section 9-9-180. Exemption of retirement allowance and certain other rights from taxation and legal process; exceptions; assignment.

Except as provided in Section 9-18-10, and related sections, Article 11, Chapter 17, Title 63 and Section 8-1-115 and subject to the doctrine of constructive trust ex maleficio, and subject to income tax levies imposed pursuant to state or federal law and distributions made pursuant to the federal Pension Protection Act of 2006, the right of a person to a retirement allowance or to the return of contributions, a retirement allowance itself, any optional allowance or payment on death or any other right accrued or accruing to any person under the provisions of this chapter, and the monies of the system are exempted from any state or municipal tax, except the taxes imposed pursuant to Chapters 6 and 16 of Title 12, and exempted from levy and sale, garnishment, attachment, or any other process and are unassignable except as specifically otherwise provided in this chapter. This section does not apply to any authorized deduction from a retirement allowance.

HISTORY: 1962 Code Section 61-288; 1966 (54) 2081; 1989 Act No. 189, Part II, Section 39E, eff for taxable years beginning after 1988 and with respect to estates of decedents dying after 1988 (became law on June 8, 1989, without the Governor's signature); 2001 Act No. 16, Section 4, eff April 10, 2001; 2008 Act No. 311, Section 45, eff June 4, 2008.

Code Commissioner's Note

At the direction of the Code Commissioner, the reference in the first sentence to "Section 20-7-1315" added by the 2008 amendment was changed to "Article 11, Chapter 17, Title 63". Article 11 (Sections 63-17-1410 et seq.) is entitled "Income Withholding to Enforce Child Support".

Effect of Amendment

The 1989 amendment inserted "except the taxes imposed pursuant to Chapters 7, 15, and 16 of Title 12,".

The 2001 amendment inserted "Except as provided in Section 8-1-115 and subject to the doctrine of constructive trust ex maleficio" and made corresponding punctuation changes, and substituted "Chapters 6" for "Chapters 7, 15,".

The 2008 amendment added exceptions in the first sentence and added the second sentence excepting authorized deductions from a retirement allowance.