Property Code › Title 5 › Chapter 44

Texas Property Code § 44.001

Definition

Taxation of Retirement Benefits by Another State

In this chapter, "pension or other retirement plan" includes:

(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;

(2) an annuity, pension, or military retirement pay plan or other retirement plan administered by the United States; and

(3) an individual retirement account.

Official text of the Texas Property Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1993, 73rd Leg., ch. 95, Sec. 1, eff. May 7, 1993.