New York Laws
Title 13 - Miscellaneous Provisions; Saving and Construction Clauses
410 - Exemption From Taxes and Legal Process.

§ 410. Exemption from taxes and legal process. The right of a person
to a pension, a pension-providing-for-increased-take-home-pay, an
annuity or a retirement allowance, to the return of contributions, the
pensions, the pension-providing-for-increased-take-home-pay, annuity, or
retirement allowance itself, any optional benefit, any other right
accrued or accruing to any person under the provisions of this chapter
and the monies in the various funds continued under this chapter:

1. Are hereby exempt from any state or municipal tax, except the
estate tax, and

2. Shall not be subject to execution, garnishment, attachment, or any
other process whatsoever, and

3. Shall be unassignable, except as in this chapter specifically
provided.

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