Missouri Revised Statutes

Mo. Rev. Stat. § 86.190 (2026)

Exemption from tax and execution

✓ current as of May 2026

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86.190. Exemption from tax and execution. — The right of any person to a pension, annuity or retirement allowance, to the return of contributions, the pension, annuity or retirement allowance itself, any optional benefit or death benefit, any other right accrued or accruing to any person under the provisions of sections 86.010 to 86.193 and the moneys in the various funds created under sections 86.010 to 86.193 are hereby exempt from any tax of the state of Missouri and shall not be subject to execution, garnishment, attachment or any other process whatsoever and shall be unassignable except as in sections 86.010 to 86.193 specifically provided.

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(RSMo 1939 § 9475)

Prior revision: 1929 § 8917

Notes of Decisions

Cited in 3 cases, 1989–1993 · 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 · cites it 2× “12 (1984), repealed, 1989 Iowa Acts, ch. 228, § 10 (repeal retroactive to Jan.”

Hackman v. Dir. of Revenue, 771 S.W.2d 77 (Mo. 1989). · cites it 6× “735 RSMo 1986 (pensions for officers and employees of political subdivisions); Sections 86.190, 86.353, 86.493 and 87.365, RSMo 1986 (police and fire pensions); Section 104.”

Carter v. Dir. of Revenue, 805 S.W.2d 154 (Mo. 1991). “755, RSMo 1986 (officers and employees of political subdivisions); Sections 86.190, 86.353, 86.493, and 87.365, RSMo 1986 (police and fire pensions); Section 104.”

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