Florida Statutes

Fla. Stat. § 121.131 (2025)

Benefits exempt from taxes and execution.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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121.131 Benefits exempt from taxes and execution.—The benefits accrued to any person under the provisions of this chapter and the accumulated contributions, securities, or other investments in the trust funds hereby created are exempt from any state, county, or municipal tax of the state and shall not be subject to assignment, execution, or attachment or to any legal process whatsoever.

History.—s. 13, ch. 70-112.

Notes of Decisions

Cited in 7 cases, 1982–2003 · leading case: In Re Kauffman, 299 B.R. 641 (Bankr. M.D. Fla. 2003).

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In Re Kauffman, 299 B.R. 641 (Bankr. M.D. Fla. 2003). · cites it 10× “) On April 16, 2003 Debtor filed Second Amendment to Schedule C, adding Fla. Stat. § 121.131 as a basis for the exemption.”

Buzzard v. Buzzard, 412 So. 2d 388 (Fla. 2d DCA 1982). · cites it 7× “The husband and the Department then moved to dissolve the injunction on the ground, inter alia, that Section 121.131, Florida Statutes (1979) exempted the husband's retirement benefits from legal process, and the Department filed an answer and affirmative defenses.”

McClung v. McClung, 465 So. 2d 637 (Fla. 2d DCA 1985). · cites it 2× “" Section 121.131, Florida Statutes (1983) prohibits these benefits from being "subject to assignment, execution, or attachment or to any legal process whatsoever.”

In Re Cason, 211 B.R. 72 (Bankr. N.D. Fla. 1997). · cites it 3× “In adopting § 121.131, the exemption provision, the legislature did not use any of the defined terms.”

Dep't of Admin. v. Albritton, 489 So. 2d 228 (Fla. 5th DCA 1986). · cites it 2× “1982) where the court held a state pensioner’s retirement benefits are exempt from legal process under section 121.131, Florida Statutes (1983).”

Burt v. Burt, 32 Fla. Supp. 2d 93 (Fla. Cir. Ct. 1989). · cites it 3× “§ 121.131, which pertains to the State of Florida Retirement System.”

In re Marriage of Alvarez, 36 Fla. Supp. 2d 125 (Fla. Cir. Ct. 1989). · cites it 3× “§ 121.131, which pertains to the State of Florida Retirement System.”

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