38-896. Taxation of pensions; exemption for contributions
The participating employer contributions and the assets of the fund are exempt from state, county and municipal taxes. Member contributions made to the fund after December 31, 1974 and subsequently withdrawn from the fund as other than a pension and benefits and pensions received by a member from the fund after December 31, 1988 are subject to tax pursuant to title 43.
Section: Previous 38-891.01 38-892 38-893 38-894 38-895 38-895.01 38-895.02 38-896 38-897 38-898 38-899 38-900 38-900.01 38-901 38-902 NextLast modified: October 13, 2016