Montana Code § 19-2-1004

Exemption From Taxes And Legal Process
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19-2-1004 . Exemption from taxes and legal process. (1) Except as provided in 19-2-907 , 19-2-909 , and subsection (2) of this section, the right of a person to any benefit or payment from a retirement system or plan and the money in the system or plan's pension trust fund is not: (a) subject to execution, garnishment, attachment, or any other process; (b) subject to county or municipal taxes except for a refund of a member's regular contributions picked up by an employer after June 30, 1985, as provided in 19-3-315 , 19-5-402 , 19-6-402 , 19-7-403 , 19-8-502 , 19-9-710 , or 19-13-601 ; or (c) assignable except as specifically provided in this chapter. (2) The right of a person to any benefit or payment from a retirement system or plan and the money in the system's or plan's pension trust fund associated with that benefit or payment is subject, once the person is entitled to distribution of the benefit or payment, to: (a) a United States tax lien or levy for past-due taxes; and (b) execution, garnishment, attachment, levy, or other process related to the collection of criminal fines and orders of restitution imposed under federal law as provided for in 18 U.S.C. 3613.

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