{
  "urn": "urn:us-la:rs:47:1674",
  "title_number": "47",
  "section_number": "1674",
  "citation": "R.S. 47:1674",
  "heading": "Exemption from claim for taxes on retirement benefits by another state",
  "text": "A. All property in this state is exempt from attachment, execution, and seizure for the satisfaction of 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.\n\nB. 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 shall not be a lien on any property in this state owned by a resident of this state.\n\nC. For the purposes of this Section, \"pension or other retirement plan\" includes:\n\n(1) 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.\n\n(2) An annuity, pension, or military retirement pay plan or other retirement plan administered by the United States.\n\n(3) An individual retirement account.",
  "status": "active",
  "hierarchy_path": [
    {
      "level": "title",
      "number": "47",
      "name": "REVENUE AND TAXATION"
    },
    {
      "level": "subtitle",
      "number": "II",
      "name": "PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUE"
    },
    {
      "level": "chapter",
      "number": "18",
      "name": "ADMINISTRATIVE PROVISIONS"
    },
    {
      "level": "part",
      "number": "VI",
      "name": "CRIMINAL PENALTIES"
    }
  ],
  "breadcrumb": "Title 47 › Subtitle II › Chapter 18 › Part VI",
  "acts_citations": [
    {
      "act_year": 1993,
      "act_number": 562,
      "section": 1,
      "effective_date": null,
      "effective_date_raw": null,
      "role": "enactment"
    }
  ],
  "acts_citations_raw": "Acts 1993, No. 562, §1.",
  "source_url": "https://legis.la.gov/legis/Law.aspx?d=101319",
  "website_law_id": 101319,
  "scrape_timestamp": "2026-05-22T23:36:39Z",
  "source_html_hash": "sha256:d1c9ecb732bbfda2ebea46a0da008b5b3f23b806cd7ff8dee5522833a790793e",
  "schema_version": "1.0.0"
}