Section 13-312. Exemption from tax and legal process

Latest version.

The right of a person
  to a pension, an allowance, to the return of contributions, the  pension
  or  allowance  itself,  any optional benefit, any other right accrued or
  accruing to any person under the provisions of this subchapter  and  the
  right  to  any  benefit  under subchapter five or subchapter six of this
  chapter and any such benefit itself, and the moneys in the fund provided
  for by this subchapter and in the funds provided for by such  subchapter
  five  and  subchapter six, are hereby exempt from any state or municipal
  tax, and shall not be subject to execution, garnishment, attachment,  or
  any other process whatsoever, and shall be unassignable except as in any
  such subchapter specifically provided.

                    
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