Hawaii § 88-91 - Exemption from taxation and execution.
Full text of Hawaii Hawaii Revised Statutes § 88-91 — Exemption from taxation and execution., with citation guidance and answers to common questions.
§ 88-91. Exemption from taxation and execution.
The right of a person to a pension, an annuity or a retirement allowance, to the return of contributions, the pension, annuity or retirement allowance itself, any optional benefit or death benefit, any other right accrued or accruing to any person under this part and the moneys in the various funds created under this part are exempted from any tax of the State and, except as provided in sections 88-92 and 88-93.5, shall not be subject to execution, garnishment or any other process and shall be unassignable except as in this part specifically provided. [L 1925, c 55, §12; am L 1933, c 81, §1; RL 1935, §7930; RL 1945, §715; RL 1955, §6-58; HRS §88-82; am L 1969, c 110, pt of §1; am L 2016, c 263, §3; am L 2018, c 30, §1(2)] Attorney General Opinions Power of attorney authorizing attorney to receive, endorse and collect checks does not constitute assignment of retirement allowance prohibited by section. Att. Gen. Op. 61-69. To extent that divorce decrees create liens that act directly on retirement system funds, the decrees are unenforceable. Att. Gen. Op. 79-3. Case Notes Section does not prevent divorce court to order a party to maintain his former wife and children as beneficiaries under the retirement system. 52 H. 357, 477 P.2d 620. Previous Vol02_Ch0046-0115 Next
Frequently Asked Questions About Hawaii § 88-91
What does Hawaii Revised Statutes § 88-91 cover?
Section 88-91 ("Exemption from taxation and execution.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. 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 Hawaii § 88-91?
A common citation format is "Hawaii Revised Statutes § 88-91" (Hawaii). 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 Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 88-91 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii 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 Hawaii.