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La. Rev. Stat. § 11:405 (2026)

Exemption from execution; exception

✓ current as of May 2026
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§405.  Exemption from execution; exception

Any annuity, retirement allowance or benefit, or refund of contributions, or any optional benefit or any other benefit paid or paid to any person under the provisions of this Chapter is exempt from any state or municipal tax and is exempt from levy and sale, garnishment, attachment, or any other process whatsoever, except as provided in R.S. 11:292, and is unassignable.  

Acts 1972, No. 135, §1, eff. July 26, 1972.  Acts 1986, No. 767, §7; Redesignated from R.S. 42:545 by Acts 1991, No. 74, §3, eff. June 25, 1991.  

Notes of Decisions
Cited in 2 cases, 1995–1996 · leading case: Pierce v. State Ex Rel. New Mexico Taxation & Revenue Dep't, 910 P.2d 288 (N.M. 1995).
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Pierce v. State Ex Rel. New Mexico Taxation & Revenue Dep't, 910 P.2d 288 (N.M. 1995). “In addition, Maine, Rhode Island, and Ohio discussed the effect of a repeal of a statutory tax exemption for retirees before the Davis decision. Although we find no case law, Louisiana recently revised its state retirement plan but appears to have retained the disparate tax…”
Bonfanti v. Percy, 672 So. 2d 415 (La. Ct. App. 1996). “In addition, under LSA-R.S. 11:405, survivor's benefits are exempt from levy and sale, garnishment, attachment, or any other process except as provided in LSA-R.”
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