shall provide for levying a sufficient tax, not exceeding the rates allowed in section eleven of this article, to pay such appropriation or expenditure within such fiscal year. This provision shall not apply to appropriations or expenditures to suppress insurrection, defend the state, or assist in defending the United States in time of war.
Source: Entire article added, effective August 1, 1876, see L. 1877, p. 60.
Cross references: For the maximum rate of taxation on property for state purposes, see § 11 of this article.
Section 17.Income tax. The general assembly may levy income taxes, either graduated or proportional, or both graduated and proportional, for the support of the state, or any political subdivision thereof, or for public schools, and may, in the administration of an income tax law, provide for special classified or limited taxation or the exemption of tangible and intangible personal property.
Source: L. 36: Entire section added, see L. 37, p. 675.
Cross references: For tax exemptions, see article 3 of title 39; for provisions concerning income tax, see article 22 of title 39.
Section 18.License fees and excise taxes - use of. On and after July 1, 1935, the proceeds from the imposition of any license, registration fee, or other charge with respect to the operation of any motor vehicle upon any public highway in this state and the proceeds from the imposition of any excise tax on gasoline or other liquid motor fuel except aviation fuel used for aviation purposes shall, except costs of administration, be used exclusively for the construction, maintenance, and supervision of the public highways of this state. Any taxes imposed upon aviation fuel shall be used exclusively for aviation purposes.
Source: Initiated 34: Entire section added, see L. 35, p. 328. L. 74: Entire section amended, p. 459, effective July 1, 1975.
Editor's note: The Governor's proclamation date in 1974 was December 20, 1974.
Section 19.State income tax laws by reference to United States tax laws. The general assembly may by law define the income upon which income taxes may be levied under section 17 of this article by reference to provisions of the laws of the United States in effect from time to time, whether retrospective or prospective in their operation, and shall in any such law provide the dollar amount of personal exemptions to be allowed to the taxpayer as a deduction. The general assembly may in any such law provide for other exceptions or modifications to any of such provisions of the laws of the United States and for retrospective exceptions or modifications to those provisions which are retrospective.
