Section 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.Laws, 1995, ch. 565, § 2, eff. 7/1/1995.