The backscattered radiation from medium exposed to a polarized laser beam is the focus of this work. In a previous study, the spatially-varying reflection matrix for a Rayleigh scattering, semi-infinite medium exposed to a normally directed, Gaussian beam was analyzed. The method of analysis was the integral transform method and a modified Ambarzumian's method. In this study, the spatially-varying reflection matrix is used to produce the distribution of backscattered radiation emergent from the medium for linearly and circularly polarized incident radiation. A circularly polarized incident beam produces a radially-varying distribution, while a linearly polarized beam produces a distribution that has both radial and azimuthal variation. Graphical results are presented, and comparisons are made to limiting values and experimental observations.