{"data":{"id":"us-la/rs-47-1674","jurisdiction":"us-la","citation":"RS 47:1674","heading":"Exemption from claim for taxes on retirement benefits by another state","body":"A. All property in this state is exempt from attachment, execution, and seizure for the satisfaction of 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.\nB. 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 shall not be a lien on any property in this state owned by a resident of this state.\nC. For the purposes of this Section, \"pension or other retirement plan\" includes:\n(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.\n(2) An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States.\n(3) An individual retirement account.","path":["TITLE 47. REVENUE AND TAXATION"],"source_url":"https://www.legis.la.gov/legis/Law.aspx?d=101319","current_through":"2025 First Extraordinary Session","vintage":"","retrieved_at":"2026-09-14T05:02:39Z","sha256":"fc2d4c2fc439e5283539d4cff1532c8921ae5408dfe745c90b4d78f25f0a0206","source_id":"us-la","stale":false,"prev":"us-la/rs-47-1673","next":"us-la/rs-47-1675"},"notice":"GroundRules: Original legal text. Not legal advice."}