Tennessee § 49-7-822 Exemption of assets and benefits from taxation, execution, garnishment and assignment

Tennessee Statutes

§ 49-7-822 — Exemption of assets and benefits from taxation, execution, garnishment and assignment

Tennessee § 49-7-822

Title49

This text of Tennessee § 49-7-822 (Exemption of assets and benefits from taxation, execution, garnishment and assignment) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 49-7-822 (2026).

Text

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 ma

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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.