§ 28-46-12 Funds not to be attached.
The funds of any employer which are set aside or reserved for benefits under a pension plan of the employer to which employees have a vested right shall not be liable to be seized or taken by virtue of any execution or civil process whatever, issued out of any court of this state, for the collection of the tax imposed by this chapter.
(P.L. 1974, ch. 295, § 1.)