Tenn. Code Ann. » Tenn. Code / Title 49 / Chapter 7 / Part 8
Tennessee Code Annotated

Tenn. Code Ann. § 49-7-822 (2024)

Exemption of assets and benefits from taxation, execution, garnishment and assignment

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Notwithstanding any law to the contrary, all assets, income and distributions of qualified tuition plans as defined by the code authorized by federal law, this part, part 9 of this chapter or by the laws of another state are exempt from any state, county or municipal tax and shall not be subject to execution, attachment, garnishment, the operation of bankruptcy, the insolvency laws or other process whatsoever, nor shall any assignment thereof be enforceable in any court. This exemption shall include, but is not limited to, qualified tuition plans defined in § 529 of the Internal Revenue Code (26 U.S.C. § 529), accounts properly designated as education savings accounts, education IRAs or future tuition payment plans, however described, and shall include any properly authorized payments made to or by such funds.

Amended by 2014 Tenn. Acts, ch. 910, s 23, eff. 5/13/2014.

Acts 1996, ch. 991, § 1; T.C.A., § 49-7-820; Acts 1999, ch. 233, § 33; 2004, ch. 712, § 1.

Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: O'Brien v. AMBS Diagnostics, LLC, 246 Cal. App. 4th 942 (Cal. Ct. App. 2016).
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O'Brien v. AMBS Diagnostics, LLC, 246 Cal. App. 4th 942 (Cal. Ct. App. 2016). “Codified Laws § 13-63-20 ; Tenn. Code Ann. § 49-7-822 ; Tex. Prop. Code § 42.”
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