TITLE 36
Public Officers and Employees

CHAPTER 36-10
Retirement System – Contributions and Benefits

SECTION 36-10-32


§ 36-10-32 Tax exemption.

The right of a member or beneficiary to a pension, an annuity, a retirement allowance, to the return of contributions, any benefit, or right accrued or accruing to any person under the provisions of chapters 8 – 10 of this title, and the money in the various funds created hereunder, are hereby made exempt from any municipal tax or state tax except for the personal income tax imposed under the provisions of chapter 30 of title 44.

History of Section.
(P.L. 1936, ch. 2334, § 12; G.L. 1938, ch. 18, § 12; G.L. 1956, § 36-10-32; P.L. 1985, ch. 496, art. 3, § 1.)