Exemption from tax and legal process.
NYC Admin. Code § 13-312
in effect§ 13-312 Exemption from tax and legal process.
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.
Source: City of New York, Charter, Administrative Code and Rules (American Legal Publishing XML export, codelibrary.amlegal.com)URL: https://codelibrary.amlegal.com/codes/newyorkcity/latest/NYCadmin/0-0-0-20734Fetched: 10/24/2026
