State Codes and Statutes
Statutes > Texas > Property-code > Title-5-exempt-property-and-liens > Chapter-44-taxation-of-retirement-benefits-by-another-state
PROPERTY CODE
TITLE 5. EXEMPT PROPERTY AND LIENS
SUBTITLE A. PROPERTY EXEMPT FROM CREDITORS' CLAIMS
CHAPTER 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE
Sec. 44.001. DEFINITION. In this chapter, "pension or other
retirement plan" includes:
(1) 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;
(2) an annuity, pension, or military retirement pay plan or
other retirement plan administered by the United States; and
(3) an individual retirement account.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
Sec. 44.002. PROPERTY EXEMPT. All property in this state is
exempt from attachment, execution, and seizure for the
satisfaction of 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.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
Sec. 44.003. LIEN NOT CREATED. A claim or judgment 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 may not be a lien on any property in this state
owned by a resident of this state.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
State Codes and Statutes
Statutes > Texas > Property-code > Title-5-exempt-property-and-liens > Chapter-44-taxation-of-retirement-benefits-by-another-state
PROPERTY CODE
TITLE 5. EXEMPT PROPERTY AND LIENS
SUBTITLE A. PROPERTY EXEMPT FROM CREDITORS' CLAIMS
CHAPTER 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE
Sec. 44.001. DEFINITION. In this chapter, "pension or other
retirement plan" includes:
(1) 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;
(2) an annuity, pension, or military retirement pay plan or
other retirement plan administered by the United States; and
(3) an individual retirement account.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
Sec. 44.002. PROPERTY EXEMPT. All property in this state is
exempt from attachment, execution, and seizure for the
satisfaction of 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.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
Sec. 44.003. LIEN NOT CREATED. A claim or judgment 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 may not be a lien on any property in this state
owned by a resident of this state.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
State Codes and Statutes
Statutes >
Texas >
Property-code >
Title-5-exempt-property-and-liens >
Chapter-44-taxation-of-retirement-benefits-by-another-state PROPERTY CODE
TITLE 5. EXEMPT PROPERTY AND LIENS
SUBTITLE A. PROPERTY EXEMPT FROM CREDITORS' CLAIMS
CHAPTER 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE
Sec. 44.001. DEFINITION. In this chapter, "pension or other
retirement plan" includes:
(1) 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;
(2) an annuity, pension, or military retirement pay plan or
other retirement plan administered by the United States; and
(3) an individual retirement account.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
Sec. 44.002. PROPERTY EXEMPT. All property in this state is
exempt from attachment, execution, and seizure for the
satisfaction of 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.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
Sec. 44.003. LIEN NOT CREATED. A claim or judgment 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 may not be a lien on any property in this state
owned by a resident of this state.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
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