West Virginia Code § 18-7A-30

Exemption from taxation, garnishment and other process; exception for
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qualified domestic relations order.
The moneys in the various funds and the right of a member to a retirement allowance, to the
return of contributions, or to any benefit under the provisions of this article, are hereby
exempt from municipal tax; shall not be subject to execution, garnishment, attachment or
any other process whatsoever except that any benefits or contributions undeer this system
shall be subject to "qualified domestic relations orders" as that term is defined in Section
414(p) of the Internal Revenue Code with respect to governmental planrs; and shall be
unassignable except as is provided in this article.

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