GroundRules
Miss. Code Ann. § 85-3-52: Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits.
Where this section sits in the code
- Title 85. Debtor-Creditor Relationship
- Chapter 3. Exempt Property
(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.
Collected 2026-10-27T05:54:37Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source