(MONEY Magazine) – I really appreciated July's Your Taxes column, telling us how various states want to tax our pensions after we've moved away. The information was just what I needed to help me in my retirement planning. Lawrence S. Hebb Jr. Irvine, Calif.

California has put liens on real estate in Nevada trying to collect taxes from pension money being paid to former California residents. The last Nevada legislature passed a bill eliminating the liens, but the federal courts should prevent all states in the nation from taxing pensions of former residents by finding the practice unconstitutional. It is taxation without representation. Byron D. Jones Sparks, Nev.

I was delighted to learn from your tax column that in Virginia the maximum tax-free income from government, military or private pensions was a hefty $32,200. However, when I pulled out my book of 1991 Virginia tax regulations, I could not find any to substantiate this claim. Please clarify. Alexander Yenyo Woodbridge, Va.

The amounts listed in our table under ''maximum tax-free income'' represent the highest total amount of 1991 income a senior couple could receive untaxed from government, military or private pensions, including all exemptions and standard deductions that such a couple would have been entitled to in the state that year. Virginia's $32,200 maximum tax-free income was calculated by adding together two $12,000 pension exclusions for residents 65 and older, a $5,000 standard deduction, $1,600 in personal exemptions and $1,600 in special exemptions for aged taxpayers.