§ 45-21-45 - Tax exemption.
SECTION 45-21-45
§ 45-21-45 Tax exemption. – The right of a member or beneficiary to a pension, an annuity, a retirementallowance, to the return of contributions, any benefit or right accrued oraccruing to any person under the provisions of this chapter, and the moneys ofthe retirement system created under this chapter, are exempt from any municipaltax or state tax except for the personal income tax imposed under theprovisions of chapter 30 of title 44.