{"data":{"id":"us-ms/miss.-code-ann.-85-3-52","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 85-3-52","heading":"Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits.","body":"(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.\n(2) As used in this section, “pension or other retirement plan” includes:\n(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;\n(b) An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States; and\n(c) An individual retirement account.","path":["Title 85. Debtor-Creditor Relationship","Chapter 3. Exempt Property"],"source_url":"https://archive.org/download/gov.ms.code.ann.2018/release78.2020.07.08/gov.ms.code.title.85.odt","current_through":"2020-07-08","vintage":"Mississippi Code Release 78 (2020-07), retrieved 2026-09-17","retrieved_at":"2026-10-27T05:54:37Z","sha256":"e010e6447ab0b6a777c307a8a3db33dfc8bc7073d70f600cbf56d0b166e8e0f0","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-85-3-51","next":"us-ms/miss.-code-ann.-85-5-1","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}