R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 45-21-45 (2026)

Tax exemption

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
Find cases: SyfertCases citing this section RI-LEGwebserver.rilegislature.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

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 this chapter, and the moneys of the retirement system created under this chapter, are 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).
Sort: Relevance Newest Treatment
Linnane v. Clark, 557 A.2d 477 (R.I. 1989). · cites it 7× “These exemptions were first set forth many years prior to the enactment of the state income tax and were later codified for municipal employees as G.L.1956 § 45-21-45, which reads as follows: *478 “The right of a member or beneficiary to a pension, an annuity, a retirement…”
In re Advisory Opinion to the Governor, 483 A.2d 1078 (R.I. 1984). “…to are G.L.1956 (1979 Reenactment) § 28-17-3; G.L.1956 (1969 Reenactment) § 36-10-32; and G.L.1956 (1980 Reenactment) § 45-21-45.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.