Ala. Code
Code of Alabama

Ala. Code § 36-27-28 (2026)

Exemptions from Execution; Recovery Actions.

✓ official Alabama Legislature (ALISON) text, current July 2026
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(a) Except as provided in subsection (b), the right of an individual to a pension, an annuity, a retirement allowance or to the return of contributions, the pension, annuity, or retirement allowance itself and any optional benefit or any other right accrued or accruing to any individual under this article and the monies in the various funds created by this chapter are exempt from any state or municipal tax and exempt from levy and sale, garnishment, attachment, or any other process whatsoever and shall be unassignable except as in this article specifically otherwise provided.

(b)(1) Restitution, fines, court costs, fees, or any other financial obligations in a criminal case ordered by a circuit or district court judge in this state are not subject to the exemption set out in subsection (a), provided both of the following are satisfied:

a. The amount of the restitution ordered is in the amount of one thousand dollars ($1,000) or greater.

b. The individual subject to the order is a retiree or beneficiary who is currently receiving benefits from the Employees’ Retirement System.

(2) If the requirements of subdivision (1) are met, and upon a motion filed by the district attorney, the circuit or district court judge may order that the Employees’ Retirement System pay to the circuit clerk of the court no more than 25 percent of the retiree’s or beneficiary’s gross monthly benefit less any deductions for child support or health insurance for any dependents, to be applied to the balance of the restitution, fines, court costs, fees, or other financial obligations ordered in the criminal case.

(3) An order under subdivision (2) shall set out all of the following:

a. The individual’s name, date of birth, and Social Security number.

b. The amount of restitution ordered is in the amount of one thousand dollars ($1,000) or greater.

c. The amounts of restitution, fines, court costs, fees, or any other financial obligations owed, detailed individually.

d. The relevant case numbers.

e. The county in which the case was brought.

f. The circuit clerk’s name and mailing address.

g. That the restitution, fines, court costs, fees, or other financial obligations are payable as a result of a criminal disposition.

h. The amount or the percentage of funds to be paid.

(4) The district attorney shall notify the court whenever the restitution, fines, court costs, fees, or other financial obligations are paid in full. Thereafter, the court shall issue an order to stop the diversion of the individual’s funds. Any payment received by the circuit clerk in an amount over what was owed shall be paid back to the Employees’ Retirement System within 60 days with the specific identifying information as to the retiree or the beneficiary to whom it is owed.

(Acts 1945, No. 515, p. 734, §9; Act 2016-398, p. 1060, §1; Act 2024-408, §1.)

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1981–2025 · leading case: Harper v. Virginia Dep't of Taxation, 509 U.S. 86 (1993).
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Harper v. Virginia Dep't of Taxation, 509 U.S. 86 (1993). · cites it 2× “, Ala. Code § 36-27-28 (1991), Ala. Code § 40-18-19 (1985); Iowa Code § 97A.”
Hackman v. Dir. of Revenue, 771 S.W.2d 77 (Mo. 1989). · cites it 2× “[2] See, Ala.Code §§ 36-27-28 and 40-18-19 (Supp.1988); Ariz.”
Ex Parte Melof, 735 So. 2d 1172 (Ala. 1999). “§ 16-25-23 and § 36-27-28, Ala. Code 1975. "Amendment 61 to the Alabama Constitution of 1901 was ratified in 1947.”
In Re Dawson, 13 B.R. 107 (Bankr. M.D. Ala. 1981). “The State contends that state law operates to exclude these benefits from property of the bankruptcy estate via Section 36-27-28, Code of Alabama 1975, which provides that such benefits are exempt from levy, sale, or garnishment, and are nonassignable.”
Dionne v. Harless (In Re Harless), 187 B.R. 719 (Bankr. N.D. Ala. 1995). “Code § 36-27-28 , State Employees Retirement System.”
Kleinatland v. Kleinatland, 218 So. 3d 1204 (Ala. Civ. App. 2016). · cites it 7× “He argues that the RSA retirement account cannot be equitably divided under Ala.Code 1975, § 36-27-28, which provides that benefits accrued or accruing to a person who is a member of the RSA are “exempt from any state or municipal tax and exempt from levy and sale, garnishment,…”
Melof v. James, 735 So. 2d 1166 (Ala. Civ. App. 1998). “§ 16-25-23 and § 36-27-28, Ala.Code 1975. Amendment 61 to the Alabama Constitution of 1901 was ratified in 1947.”
Lisa Moore Haywood n/k/a Lisa Moore v. Carl Ray Haywood (Ala. Civ. App. 2025). “The RSA refused to honor the QDRO on the authority of § 36-27-28(a), Ala. Code 1975. After the RSA had started paying the retirement benefits directly to the husband, who retained them, the wife commenced a civil action against the husband.”
— Ala. Code § 36-27-28(a) — 1 case
Lisa Moore Haywood n/k/a Lisa Moore v. Carl Ray Haywood (Ala. Civ. App. 2025). “The RSA refused to honor the QDRO on the authority of § 36-27-28(a), Ala. Code 1975. After the RSA had started paying the retirement benefits directly to the husband, who retained them, the wife commenced a civil action against the husband.”
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