Article XIII, Section 4. [Other taxes.]
(1) Nothing in this Constitution may be construed to prevent the Legislature from
providing by statute for taxes other than the property tax and for deductions, exemptions, and
offsets from those other taxes.
(2) In a statute imposing an income tax, the Legislature may:
(a) define the amount on which the tax is imposed by reference to a provision of the laws
of the United States as from time to time amended; and
(b) modify or provide exemptions to a provision referred to in Subsection (2)(a).
No History for Constitution
Download Code Section Zipped WordPerfect 00I13_000400.ZIP 1,848 Bytes
Sections in this Chapter|Chapters in this Title|All Titles|Legislative Home Page
Last revised: Thursday, May 28, 2009