Government Code section 21254

The right of a person to a pension, retirement allowance, return of contributions, the pension, retirement allowance, any optional benefit, or any other right accrued or accruing to any person under this part are exempt from taxation, including any inheritance tax, whether state, county, municipal, or district.

Source: Section 21254, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=21254. (updated Jan. 1, 1996; accessed Jun. 25, 2025).

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Up to date

Verified:
Jun. 25, 2025

§ 21254's source at ca.gov

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Location: https://california.public.law/codes/government_code_section_21254

Original Source: Section 21254, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=21254. (last accessed May 12, 2025).