Sec. 44.003. LIEN NOT CREATED. 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.
Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.