Title 47, Chapter 6, Section 100
( 47-6-100)
The right of a person to a retirement allowance or to the return of
contributions, a retirement allowance itself, any optional allowance
or payment on death, or any other right accrued or accruing to any
person under this chapter and the moneys of the system are exempted
from any state or municipal tax; are exempted from levy and sale,
garnishment, attachment, or any other process whatsoever; and shall
be unassignable except as otherwise specifically provided for in
this chapter. | 
