Revised Code of Washington

Wash. Rev. Code § 6.15.025 (2026)

Exemption of pension or retirement plan benefits from execution for judgment for out-of-state income tax

✓ current as of May 2026
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Where a judgment is in favor of any state for failure to pay that state's income tax on benefits received while a resident of the state of Washington from a pension or other retirement plan, all property in this state, real or personal, tangible or intangible, of a judgment debtor shall be exempt from execution, attachment, garnishment, or seizure by or under any legal process whatever, and when a debtor dies, or absconds, and leaves his or her spouse and dependents any property exempted by this section, the same shall be exempt to the surviving spouse and dependents.
[ 1991 c 123 s 3.]

Notes:

Purpose1991 c 123: See note following RCW 6.13.030.
Notes of Decisions
Cited in 1 case, 1999–1999 · leading case: State v. Duffey, 981 P.2d 1 (Wash. Ct. App. 1999).
State v. Duffey, 981 P.2d 1 (Wash. Ct. App. 1999). “030 (“where the homestead is subject to execution, attachment, or seizure by or under any legal process whatever to satisfy a judgment”); RCW 6.15.025 (“a judgment debtor shall be exempt from execu *42 tion, attachment, garnishment, or seizure by or under any legal process…”
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