Texas Property Code

§ 44.003 — LIEN NOT CREATED

PR § 44.003Title 5. EXEMPT PROPERTY AND LIENS · Part A. PROPERTY EXEMPT FROM CREDITORS' CLAIMS · Ch. 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE

Statute text

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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 may not be a lien on any property in this state owned by a resident of this state.

Legislative history

Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.