The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
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.
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.