31452. The right of a person
to a pension, annuity, retirement allowance, return of contributions,
the pension, annuity, or retirement allowance, any optional
benefit, any other right accrued or accruing to any person
under this chapter, the money in the fund created or continued
under this chapter, and any property purchased for investment
purposes pursuant to this chapter, are exempt from taxation,
including any inheritance tax, whether state, county, municipal,
or district. They are not subject to execution or any other
process of court whatsoever except to the extent permitted
by Section 31603 of this code and Section 704.110 of the Code
of Civil Procedure, and are unassignable except as specifically
provided in this chapter.
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