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N.Y. RSS Law § 110

This is the official text of N.Y. RSS Law § 110, part of New York’s RSS Law — part of the compiled statutory law of New York, published by the state as "RSS Law." Browse the sections below, each linked to its official government source.

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Exemption from taxes and legal process

Official statutory text

§ 110. Exemption from taxes and legal process. The right of a person\nto a pension, a pension-providing-for-increased-take-home-pay, an\nannuity or a retirement allowance, to the return of contributions, the\npension, the pension-providing-for-increased-take-home-pay, annuity, or\nretirement allowance itself, any optional benefit, including any benefit\nor monies accruing under an optional retirement program pursuant to\narticle eight-B or one hundred twenty-five-A of the education law, any\nother right accrued or accruing to any person under the provisions of\nthis chapter and the monies in the various funds continued under this\nchapter:\n 1. Are hereby exempt from any state or municipal tax, except the\nestate tax, and\n 2. Shall not be subject to execution, garnishment, attachment, or any\nother process whatsoever, and\n 3. Shall be unassignable, except as in this chapter specifically\nprovided.\n

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.