LIABILITY RULES OF GENERAL APPLICATION
Exemption for certain payments made under structured settlements and structured orders
Tax exemption for personal injury annuities
Personal injury annuity exemption for injured person
A payment of a *personal injury annuity that is made to the *injured person is exempt from income tax if the conditions in this Subdivision are satisfied.
Section 54-70 provides a tax exemption if the payment is instead made to the trustee of a trust.