A. In addition to any other exemption provided by law, all real, personal, tangible or intangible property of a judgment debtor in this state is exempt from execution of a judgment in favor of another state for failure to pay that state’s income tax on benefits received from a pension or other retirement plan to the extent those benefits were received while the judgment debtor was a resident of this state. The exempt property may include community, joint or separate property of the judgment debtor.

Terms Used In Arizona Laws 33-1151

  • Dependent: A person dependent for support upon another.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes both real and personal property. See Arizona Laws 1-215

B. If the judgment debtor dies or absconds and leaves a spouse or dependent any property that is exempt under this section, the property remains exempt to the spouse or dependent.

C. A claim or judgment in favor of another state for failure to pay that state’s income tax on benefits received from a pension or other retirement plan to the extent those benefits were received while the judgment debtor was a resident of this state is not a lien on any property in this state that is owned by a resident of this state.