Section 13-375. Exemption under original plan from tax and legal process

The
  right  of  a  person  under the provisions of law governing the original
  plan to a retirement allowance or a dependent benefit, to the return  of
  contributions, the retirement allowance or dependent benefit itself, any
  optional  benefit,  any  other  right  accrued or accruing to any person
  under the provisions of this subchapter relating to such plan,  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 various funds
  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.
    Notwithstanding the foregoing provisions of this  section,  a  retired
  member  shall  have  the  right,  at any time after the retired member's
  retirement, to execute and file a dues deduction authorization  card  or
  an  authorization  in  writing with the New York fire department pension
  fund authorizing the deduction  from  the  retired  member's  retirement
  allowance  of  membership  dues  or  premiums  for employee organization
  sponsored group insurance plans and the payment  thereof  to  a  retiree
  organization  of  which the retired member certifies he or she is then a
  member and which the retired member certifies is  then  affiliated  with
  either   an   employee  organization  certified  or  recognized  as  the
  collective bargaining representative of all employees in the negotiating
  unit of which the retired  member  was  a  part  prior  to  his  or  her
  retirement   or  an  employee  organization  with  which  such  employee
  organization is then affiliated. The comptroller shall thereafter deduct
  from the retirement allowance of  such  retired  member  the  amount  of
  membership  dues  required to be paid by such retired member or premiums
  for employee organization sponsored  group  insurance  plans  and  shall
  transmit  the  sum  so  deducted  to  said  retiree  organization.  Such
  authorization shall continue in effect until revoked in writing by  such
  retired  member.  The  board  shall  determine the cost of administering
  deductions  for  premiums  for  employee  organization  sponsored  group
  insurance  plans  and  the  cost  incurred  by  the pension fund and the
  comptroller in administering the same shall  be  paid  by  the  employee
  organization.