Mont. Code § 19-17-407

Current through the 2023 Regular Session
Section 19-17-407 - Exemption from legal process
(1) Except as provided in 19-2-907, 19-2-909, and subsection (2) of this section, benefits received under this part are not subject to execution, garnishment, attachment, or any other process.
(2) The right of a person to any benefit or payment and the money in the plan's pension trust fund associated with that benefit or payment is subject, once the person is entitled to distribution of the benefit or payment, to:
(a) a United States tax lien or levy for past-due taxes; and
(b) execution, garnishment, attachment, levy, or other process related to the collection of criminal fines and orders of restitution imposed under federal law as provided for in 18 U.S.C. 3613.

§ 19-17-407, MCA

Amended by Laws 2021, Ch. 503,Sec. 43, eff. 1/1/2024, and applicable to income tax years beginning after December 31, 2023.
Amended by Laws 2017, Ch. 195,Sec. 40, eff. 7/1/2017.
En. Sec. 6, Ch. 65, L. 1935; re-en. Sec. 5158.6, R.C.M. 1935; amd. Sec. 192, Ch. 147, L. 1963; amd. Sec. 4, Ch. 118, L. 1965; amd. Sec. 4, Ch. 80, L. 1971; amd. Sec. 1, Ch. 168, L. 1974; amd. Sec. 7, Ch. 535, L. 1975; amd. Sec. 2, Ch. 95, L. 1977; amd. Sec. 25, Ch. 157, L. 1977; amd. Sec. 3, Ch. 489, L. 1977; R.C.M. 1947, 11-2025(2); amd. Sec. 10, Ch. 57, L. 1983; amd. Sec. 20, Ch. 282, L. 1983; amd. Sec. 15, Ch. 823, L. 1991; Sec. 19-12-407, MCA 1991; redes. 19-17-407 by Code Commissioner, 1993; amd. Sec. 15, Ch. 175, L. 1995; amd. Sec. 126, Ch. 99, L. 2001; amd. Sec. 69, Ch. 329, L. 2005; amd. Sec. 3, Ch. 382, L. 2009.