Texas Statutes (Last Updated: January 4, 2014) |
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. 44.003. LIEN NOT CREATED
Latest version.
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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.