Arizona § 48-227 - Exemption from taxation and execution; exceptions; nonassignability of benefits
Full text of Arizona Arizona Revised Statutes § 48-227 — Exemption from taxation and execution; exceptions; nonassignability of benefits, with citation guidance and answers to common questions.
§ 48-227. Exemption from taxation and execution; exceptions; nonassignability of benefits
A. The benefits, annuities and pensions, the employee and district contributions and the securities in which any trust fund provided for in a plan shall be invested shall not be subject to execution or attachment, garnishment, bankruptcy proceedings or other legal process. The securities in the plan's trust fund are exempt from state, county and municipal taxes, but the benefits, annuities and pensions received by an officer or employee from such a plan after December 31, 1988 are subject to tax pursuant to title 43.
B. No participant or beneficiary, or any other person having or claiming to have any interest of any kind or character in or under any plan adopted by a district, or any part thereof, or payment therefrom, shall have any right to sell, assign, transfer, convey, hypothecate, anticipate, or otherwise dispose of such interest.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 48-227
What does Arizona Revised Statutes § 48-227 cover?
Section 48-227 ("Exemption from taxation and execution; exceptions; nonassignability of benefits") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 48-227?
A common citation format is "Arizona Revised Statutes § 48-227" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 48-227 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.