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Utah Constitution of 1874 Art. XIII, § 4. Other taxes

Current as of January 01, 2025 | Updated by Findlaw Staff

(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).

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Cite this article: FindLaw.com - Utah Constitution of 1874 Art. XIII, § 4. Other taxes - last updated January 01, 2025 | https://codes.findlaw.com/ut/utah-constitution-of-1874/ut-const-art-xiii-sect-4/

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