Tex. Property Code § 44.001: DEFINITION.
Where this section sits in the code
- PROPERTY CODE
- TITLE 5. EXEMPT PROPERTY AND LIENS
- SUBTITLE A. PROPERTY EXEMPT FROM CREDITORS' CLAIMS
- CHAPTER 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE
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.
Collected 2026-08-27T01:47:37Z. Source file · JSON