{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/51.1-802.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/51.1-802.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/51.1-802.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/51.1-802.html"}],"law_id":56314,"edition_id":1,"section_id":56314,"structure_id":14662,"section_number":"51.1-802","catch_line":"Assets of retirement systems; exemption from taxation; execution and assignment","history":"Code 1919, \u00a7 3035; 1932, p. 752; 1942, p. 178; 1944, p. 54; 1945, p. 74; 1946, p. 61; Code 1950, \u00a7 51-112; 1952, cc. 59, 587; 1959, Ex. Sess., c. 58; 1960, c. 404; 1968, c. 60; 1980, c. 135; 1989, Sp. Sess., c. 3; 1990, c. 832; 1991, c. 433; 1992, c. 716.","full_text":"The assets of any retirement system established pursuant to this article, or by a city or town charter, are hereby exempted from any state, county, or municipal tax. The assets of a retirement system, retirement allowances, and other benefits accrued or accruing to any person under the provisions of this chapter, or under any city or town charter, shall not be subject to execution, attachment, garnishment, or any other process except for administrative actions pursuant to Chapter 19 (\u00a7 63.2-1900 et seq.) of Title 63.2 or any court process to enforce a child or child and spousal support obligation, nor shall any assignment thereof be enforceable in any court. However, retirement benefits and assets created under this title which are deemed to be marital property pursuant to Chapter 6 (\u00a7 20-89.1 et seq.) of Title 20 may be divided or transferred by the court by direct assignment to a spouse or former spouse pursuant to \u00a7 20-107.3.","order_by":null,"text":{"0":{"id":206245,"text":"The assets of any retirement system established pursuant to this article, or by a city or town charter, are hereby exempted from any state, county, or municipal tax. The assets of a retirement system, retirement allowances, and other benefits accrued or accruing to any person under the provisions of this chapter, or under any city or town charter, shall not be subject to execution, attachment, garnishment, or any other process except for administrative actions pursuant to Chapter 19 (\u00a7 63.2-1900 et seq.) of Title 63.2 or any court process to enforce a child or child and spousal support obligation, nor shall any assignment thereof be enforceable in any court. However, retirement benefits and assets created under this title which are deemed to be marital property pursuant to Chapter 6 (\u00a7 20-89.1 et seq.) of Title 20 may be divided or transferred by the court by direct assignment to a spouse or former spouse pursuant to \u00a7 20-107.3.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":14662,"edition_id":1,"name":"General Provisions","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":13777,"metadata":{},"date_created":"2026-06-26 03:49:12","date_modified":"2026-06-26 03:49:12","permalink":{"id":236281,"object_type":"structure","relational_id":14662,"identifier":"1","token":"51.1\/8\/1","url":"\/51.1\/8\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13777,"edition_id":1,"name":"Local Retirement Systems","identifier":"8","label":"chapter","depth":2,"order_by":1,"parent_id":12947,"metadata":{},"date_created":"2026-06-26 03:45:51","date_modified":"2026-06-26 03:45:51","permalink":{"id":236279,"object_type":"structure","relational_id":13777,"identifier":"8","token":"51.1\/8","url":"\/51.1\/8\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12947,"edition_id":1,"name":"Pensions, Benefits, and Retirement","identifier":"51.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:44:04","date_modified":"2026-06-26 03:44:04","permalink":{"id":235029,"object_type":"structure","relational_id":12947,"identifier":"51.1","token":"51.1","url":"\/51.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82031,"structure_id":14662,"section_number":"51.1-800","catch_line":"Counties, cities, and certain towns to establish local systems or participate in Virginia Retirement System","url":"\/51.1-800\/","token":"51.1\/8\/1\/51.1-800","metadata":false},{"id":56250,"structure_id":14662,"section_number":"51.1-801","catch_line":"Counties, cities, and towns generally","url":"\/51.1-801\/","token":"51.1\/8\/1\/51.1-801","metadata":false},{"id":77134,"structure_id":14662,"section_number":"51.1-801.1","catch_line":"Portability of service credit between certain political subdivisions of the Commonwealth and the Virginia Retirement System or certain other political subdivisions of the Commonwealth","url":"\/51.1-801.1\/","token":"51.1\/8\/1\/51.1-801.1","metadata":false},{"id":56314,"structure_id":14662,"section_number":"51.1-802","catch_line":"Assets of retirement systems; exemption from taxation; execution and assignment","url":"\/51.1-802\/","token":"51.1\/8\/1\/51.1-802","metadata":false},{"id":56610,"structure_id":14662,"section_number":"51.1-803","catch_line":"Investments of retirement systems","url":"\/51.1-803\/","token":"51.1\/8\/1\/51.1-803","metadata":false},{"id":68961,"structure_id":14662,"section_number":"51.1-804","catch_line":"In certain cities","url":"\/51.1-804\/","token":"51.1\/8\/1\/51.1-804","metadata":false},{"id":82534,"structure_id":14662,"section_number":"51.1-805","catch_line":"In certain counties","url":"\/51.1-805\/","token":"51.1\/8\/1\/51.1-805","metadata":false},{"id":77958,"structure_id":14662,"section_number":"51.1-806","catch_line":"Reimbursement by Commonwealth for portion of employer contribution on account of certain officers and employees","url":"\/51.1-806\/","token":"51.1\/8\/1\/51.1-806","metadata":false}],"previous_section":{"id":77134,"structure_id":14662,"section_number":"51.1-801.1","catch_line":"Portability of service credit between certain political subdivisions of the Commonwealth and the Virginia Retirement System or certain other political subdivisions of the Commonwealth","url":"\/51.1-801.1\/","token":"51.1\/8\/1\/51.1-801.1","metadata":false},"next_section":{"id":56610,"structure_id":14662,"section_number":"51.1-803","catch_line":"Investments of retirement systems","url":"\/51.1-803\/","token":"51.1\/8\/1\/51.1-803","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/51.1-802\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1952, chapters 59 and 587; in 1960, chapter 404; in 1968, chapter 60; in 1980, chapter 135; in 1990, chapter 832; in 1991, chapter 433; in 1992, chapter 716.<\/p>","references":[{"id":70234,"section_number":"15.2-5117","catch_line":"Same; insurance for employees","order_by":null,"url":"\/15.2-5117\/"},{"id":82027,"section_number":"15.2-5431.13","catch_line":"Insurance for employees","order_by":null,"url":"\/15.2-5431.13\/"},{"id":60219,"section_number":"33.2-2801","catch_line":"Powers of the Charlottesville-Albemarle Regional Transit Authority","order_by":null,"url":"\/33.2-2801\/"}],"refers_to":[{"id":69531,"section_number":"20-107.3","catch_line":"Court may decree as to property and debts of the parties","order_by":null,"url":"\/20-107.3\/"},{"id":78456,"section_number":"20-89.1","catch_line":"Suit to annul marriage","order_by":null,"url":"\/20-89.1\/"},{"id":54048,"section_number":"63.2-1900","catch_line":"Definitions","order_by":null,"url":"\/63.2-1900\/"}],"permalink":{"id":236295,"object_type":"law","relational_id":56314,"identifier":"51.1-802","token":"51.1\/8\/1\/51.1-802","url":"\/51.1-802\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/51.1-802\/","token":"51.1\/8\/1\/51.1-802","dublin_core":{"Title":"Assets of retirement systems; exemption from taxation; execution and assignment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 51.1-802","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The assets<\/span> of any retirement system established pursuant to this article, or by a city or town charter, are hereby exempted from any state, county, or municipal tax. The assets<\/span> of a retirement system, retirement allowances, and other benefits accrued or accruing to any person under the provisions of this chapter, or under any city or town charter, shall not be subject to execution, attachment<\/span>, garnishment<\/span>, or any other process except for administrative actions pursuant to Chapter 19 (\u00a7 63.2-1900<\/a> et seq.) of Title 63.2 or any court<\/span> process to enforce a child or child and spousal support obligation, nor shall any assignment thereof be enforceable in any court<\/span>. However, retirement benefits and assets<\/span> created under this title which are deemed to be marital property pursuant to Chapter 6 (\u00a7 20-89.1<\/a> et seq.) of Title 20 may be divided or transferred by the court<\/span> by direct assignment to a spouse or former spouse pursuant to \u00a7 20-107.3<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nASSETS OF RETIREMENT SYSTEMS; EXEMPTION FROM TAXATION; EXECUTION AND ASSIGNMENT\n(\u00a7 51.1-802)\n\nThe assets of any retirement system established pursuant to this article, or by\na city or town charter, are hereby exempted from any state, county, or municipal\ntax. The assets of a retirement system, retirement allowances, and other\nbenefits accrued or accruing to any person under the provisions of this chapter,\nor under any city or town charter, shall not be subject to execution,\nattachment, garnishment, or any other process except for administrative actions\npursuant to Chapter 19 (\u00a7 63.2-1900 et seq.) of Title 63.2 or any court process\nto enforce a child or child and spousal support obligation, nor shall any\nassignment thereof be enforceable in any court. However, retirement benefits and\nassets created under this title which are deemed to be marital property pursuant\nto Chapter 6 (\u00a7 20-89.1 et seq.) of Title 20 may be divided or transferred by\nthe court by direct assignment to a spouse or former spouse pursuant to \u00a7\n20-107.3.\n\nHISTORY: Code 1919, \u00a7 3035; 1932, p. 752; 1942, p. 178; 1944, p. 54; 1945, p.\n74; 1946, p. 61; Code 1950, \u00a7 51-112; 1952, cc. 59, 587; 1959, Ex. Sess., c.\n58; 1960, c. 404; 1968, c. 60; 1980, c. 135; 1989, Sp. Sess., c. 3; 1990, c.\n832; 1991, c. 433; 1992, c. 716.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}