1997. All retirement allowances and other benefits accrued or accruing to any person under the provisions of KRS 67A.220 to 67A.340 and accumulated contributions and cash securities in the fund created under KRS 67A.220 to 67A.340 are hereby exempted from any state tax, and shall not be subject to execution, attachment, garnishment, or any other process whatsoever, nor shall any assignment thereof be enforceable in any court. Except retirement benefits accrued or accruing to any person under the provisions of KRS 67A.220 to 67A.340 on or after January 1, 1998, shall be subject to the tax imposed by KRS 141.020, to the extent provided in KRS 141.010 and 141.0215.
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