85-3-52 - Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits. - Mississippi Statutes

§ 85-3-52. Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits.
 

(1)  A judgment or claim in favor of another state or political subdivision of another state for failure to pay that state's or that political subdivision's income tax on benefits received from a pension or other retirement plan shall not be a lien on any property in this state, real, personal or mixed, that is owned by a resident of this state. 

(2)  As used in this section, "pension or other retirement plan" includes: 

(a) An annuity, pension, or profit-sharing or stock bonus or similar plan established to provide retirement benefits for an officer or employee of a public or private employer or for a self-employed individual; 

(b) An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States; and 

(c) An individual retirement account. 
 

Sources: Laws,  1995, ch. 565, § 2, eff from and after July 1, 1995.