Section 36-27-28 Exemption from taxation, attachment, etc., of pension, annuity, etc.
Section 36-27-28
Exemption from taxation, attachment, etc., of pension, annuity, etc.
The right of a person to a pension, an annuity, a retirement allowance or to the return of contributions, the pension, annuity or retirement allowance itself and any optional benefit or any other right accrued or accruing to any person under the provisions of this article and the moneys in the various funds created by this chapter are hereby exempt from any state or municipal tax and exempt from levy and sale, garnishment, attachment or any other process whatsoever and shall be unassignable except as in this article specifically otherwise provided.
(Acts 1945, No. 515, p. 734, §9.)