{"code":"EDC","codeName":"Education Code","section":"22005","citation":"Ed. Code, § 22005","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL EDUCATION CODE PROVISIONS [1. - 32527.]","url":"https://blackletter.si/education-code/title-1"},{"name":"DIVISION 1. GENERAL EDUCATION CODE PROVISIONS [1. - 32527.]","url":"https://blackletter.si/education-code/title-1/division-1"},{"name":"PART 13. STATE TEACHERS' RETIREMENT SYSTEM [22000. - 25115.]","url":"https://blackletter.si/education-code/title-1/division-1/part-13"},{"name":"CHAPTER 1. General Provisions [22000. - 22011.]","url":"https://blackletter.si/education-code/title-1/division-1/part-13/chapter-1"}],"history":"Repealed and added by Stats. 1993, Ch. 893, Sec. 2.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>The right of a person to a pension, retirement allowance, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this part is exempt from taxation, including any inheritance tax, whether state, county, municipal, or district.</p>","text":"The right of a person to a pension, retirement allowance, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this part is exempt from taxation, including any inheritance tax, whether state, county, municipal, or district.","otherVersions":[],"url":"https://blackletter.si/education-code/general-provisions-22005","source":"California Legislative Information bulk export (pubinfo)"}