§ 47-12-100. Effect of Sufficiency of the Fund on Payments to Persons Who Are Eligible for Retirement Benefits; Order of Liability for Such Payments

The state shall pay benefits under this chapter to all district attorneys who are eligible for retirement under this chapter without regard to the sufficiency of the fund to pay such benefits, provided that prior to any withdrawal against general funds of the state for payment of benefits, all interest and moneys earned and accumulated […]

§ 47-12-101. Exemption of Moneys and Rights Accruing Under This Chapter From Taxation; Exemption From Levy and Sale, Attachment, Garnishment, and Other Process; Assignability

The right to a retirement benefit, district attorney emeritus salary, return of contributions, any optional benefit, or any other right accrued or accruing to any person under this chapter and the moneys in the fund are exempt from any state, county, or municipal tax, except as provided in Code Section 48-7-27; exempt from levy and […]