Minnesota § 352.15 - EXEMPTION FROM PROCESS AND TAXATION
Full text of Minnesota Minnesota Statutes § 352.15 — EXEMPTION FROM PROCESS AND TAXATION, with citation guidance and answers to common questions.
§ 352.15. EXEMPTION FROM PROCESS AND TAXATION
Subdivision 1.Exemption.
The provisions of section 356.401 apply to the general state employees retirement plan and to the correctional state employees retirement plan.
Subd. 1a.
[Repealed, 1Sp2005 c 8 art 10 s 81]
Subd. 2.
[Repealed, 1994 c 528 art 1 s 15]
Subd. 3.Deducting health or dental insurance premiums.
The board may authorize, at its discretion, the deduction of a retiree's health or dental insurance premiums and transfer of the amounts to a health or dental insurance carrier covering state employees. The insurance carrier must certify that the retired employee has signed an authorization for the deduction and provide a computer readable roster of covered retirees and amounts. The health or dental insurance carrier must refund deductions withheld from a retiree's check in error directly to the retiree. The board shall require that the insurance carrier reimburse the fund for the administrative expense of withholding the premium amounts. The insurance carrier shall assume liability for any failure of the system to properly withhold the premium amounts.
Subd. 4.Direct transfer of refunds.
A direct transfer of refunds under this chapter may be made to an individual retirement savings account or a qualified retirement plan of the person upon the receipt of an application for transfer by a former employee, on forms acceptable to the executive director.
History:
(254-17) 1929 c 191 s 17; 1931 c 351; 1933 c 326; 1935 c 238 s 15; 1941 c 391 s 14; Ex1959 c 6 s 21; 1971 c 789 s 4; 1975 c 368 s 30; 1979 c 303 art 3 s 28; 1983 c 128 s 12; 1984 c 547 s 4; 1986 c 444; 1987 c 157 s 2; 1987 c 229 art 6 s 1; 1993 c 307 art 1 s 18; art 3 s 3,4; 1995 c 254 art 1 s 89; 1997 c 203 art 6 s 92; 2000 c 461 art 3 s 1; 2003 c 127 art 3 s 18; 1Sp2005 c 8 art 10 s 21-23
Official Publication of the State of Minnesota
Revisor of Statutes
Frequently Asked Questions About Minnesota § 352.15
What does Minnesota Statutes § 352.15 cover?
Section 352.15 ("EXEMPTION FROM PROCESS AND TAXATION") is part of the Minnesota Statutes, the codified statutory law of Minnesota. 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 Minnesota § 352.15?
A common citation format is "Minnesota Statutes § 352.15" (Minnesota). 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 Minnesota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Minnesota official source linked on this page or consult a licensed Minnesota attorney.
How does Minnesota § 352.15 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Minnesota 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 Minnesota.