R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 36-10-32 (2026)

Tax exemption

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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The right of a member or beneficiary to a pension, an annuity, a retirement allowance, to the return of contributions, any benefit, or right accrued or accruing to any person under the provisions of chapters 8 — 10 of this title, and the money in the various funds created hereunder, are hereby made exempt from any municipal tax or state tax except for the personal income tax imposed under the provisions of chapter 30 of title 44.

Notes of Decisions
Cited in 2 cases, 1984–1989 · leading case: Linnane v. Clark, 557 A.2d 477 (R.I. 1989).
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Linnane v. Clark, 557 A.2d 477 (R.I. 1989). · cites it 8× “” The statutory exemptions from taxation of pension benefits in respect to state employees was codified as G.L.1956 § 36-10-32, which reads as follows: “The right of a member or beneficiary to a pension, an annuity, a retirement allowance, to the return of contributions, any…”
In re Advisory Opinion to the Governor, 483 A.2d 1078 (R.I. 1984). “1956 (1969 Reenactment) § 36-10-32; and G.L.1956 (1980 Reenactment) § 45-21-45.”
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