Tex. Prop. Code § 44.003 · Chapter 44. TAXATION OF RETIREMENT BENEFITS BY ANOTHER STATE
LIEN NOT CREATED.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
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.
Notes and commentary — not statutory text
History
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/PR/htm/PR.44.htm
- Text hash
- sha256 159871a03faf2c0e8986f7d595d68df19b4f90234ffa6d211cdcf2b81ba8eee1
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.