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

MS Code § 85-3-52 (2019) (N/A)
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(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.

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