Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits.
Miss. Code Ann. § 85-3-52
in effectA 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. As used in this section, “pension or other retirement plan” includes: 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; An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States; and An individual retirement account.
Source: Public.Resource.Org MS CodeURL: https://unicourt.github.io/cic-code-ms/transforms/ms/ocms/r78/gov.ms.code.title.85.htmlFetched: 6/10/2026