Mississippi § 85-3-52 - Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits.
Full text of Mississippi Mississippi Code of 1972 Annotated § 85-3-52 — Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits., with citation guidance and answers to common questions.
§ 85-3-52. Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits.
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. 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: official Mississippi text · Last verified 2026-08-27
Frequently Asked Questions About Mississippi § 85-3-52
What does Mississippi Code of 1972 Annotated § 85-3-52 cover?
Section 85-3-52 ("Judgment or claim of another state or political subdivision for failure to pay income tax on pension or retirement benefits.") is part of the Mississippi Code of 1972 Annotated, the codified statutory law of Mississippi. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Mississippi § 85-3-52?
A common citation format is "Mississippi Code of 1972 Annotated § 85-3-52" (Mississippi). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Mississippi law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Mississippi official source linked on this page or consult a licensed Mississippi attorney.
How does Mississippi § 85-3-52 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Mississippi can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Mississippi.