{"code":"GOV","codeName":"Government Code","section":"21254","citation":"Gov. Code, § 21254","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 5. PERSONNEL [18000. - 22980.]","url":"https://blackletter.si/government-code/title-2/division-5"},{"name":"PART 3. PUBLIC EMPLOYEES' RETIREMENT SYSTEM [20000. - 21716.]","url":"https://blackletter.si/government-code/title-2/division-5/part-3"},{"name":"CHAPTER 13. Retirement Benefits [21250. - 21483.]","url":"https://blackletter.si/government-code/title-2/division-5/part-3/chapter-13"},{"name":"ARTICLE 1. General Provisions [21250. - 21269.]","url":"https://blackletter.si/government-code/title-2/division-5/part-3/chapter-13/article-1"}],"history":"Repealed and added by Stats. 1995, Ch. 379, Sec. 2.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/government-code/general-provisions-21254","source":"California Legislative Information bulk export (pubinfo)"}