Section 56Sec./Art. 56

Exemption from Tax, Legal Process and Lien. All laws to the contrary notwithstanding, the OWWA and all its assets and properties, all contributions collected and all accruals thereto and income or investment earnings therefrom as well as all supplies, equipment, papers or documents shall be exempt from any tax, assessment, fee, charge, or customs or import duty. All benefit payments made by the OWWA shall likewise be exempt from all kinds of taxes, fees or charges, and shall not be liable to attachments, garnishments, levy or seizure by or under any legal or equitable process, either before or after receipt by the person or persons entitled thereto, except to pay any debt of the member to the OWWA.

No tax measure of whatever nature enacted shall apply to the OWWA, unless this section is expressly, specifically and categorically revoked or repealed by law and a provision is enacted to substitute or replace the exemption referred to herein. Any tax assessment imposed against the OWWA shall be null and void.