Arizona Revised Statutes

Ariz. Rev. Stat. § 38-792 (2026)

Exemptions from execution, attachment and taxation; exception

✓ current as of May 2026

Find cases: SyfertCases citing this section AZ-LEGazleg.gov (official) JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

A. The benefits and annuities, the member and employer contributions and the securities in ASRS accounts provided for in this article are not subject to execution or attachment and are nonassignable except as specifically provided in this article. The member and employer contributions and the securities in ASRS accounts are exempt from state, county and municipal income taxes. Contributions that are withdrawn after December 31, 1974 by a public officer or employee from the accounts of ASRS and that are not received as benefits from ASRS and benefits and annuities received by a public officer or employee from ASRS after December 31, 1988 are subject to tax pursuant to title 43.

B. Interest, earnings and all other credits pertaining to benefits and annuities are not subject to execution or attachment and are nonassignable.

Notes of Decisions

Cited in 1 case, 2004–2004 · leading case: Clark Kerr v. M killian/az Dept of Revenue, 84 P.3d 446 (Ariz. 2004).

Sort: Relevance Newest Treatment

Clark Kerr v. M killian/az Dept of Revenue, 84 P.3d 446 (Ariz. 2004). · cites it 2× “128, § 22 (now codified at A.R.S. § 38-792(A) (2001) (ASRS)); 1985 Ariz.”

— Ariz. Rev. Stat. § 38-792(A) — 1 case

Clark Kerr v. M killian/az Dept of Revenue, 84 P.3d 446 (Ariz. 2004). “128, § 22 (now codified at A.R.S. § 38-792(A) (2001) (ASRS)); 1985 Ariz.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.