Section 22005 Of Chapter 1. General Provisions From California Education Code >> Division 1. >> Title 1. >> Part 13. >> Chapter 1.
22005
. The right of a person to a pension, retirement allowance,
return of contributions, any optional benefit, or any other right
accrued or accruing to any person under this part is exempt from
taxation, including any inheritance tax, whether state, county,
municipal, or district.