Utah Const. art. XIII, § 4

Utah Constitution

Article XIII, § 4 — Other taxes.

This text of Utah Const. art. XIII, § 4 (Other taxes.) is published on Counsel Stack Legal Research, covering Utah primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

JurisdictionUtah DocumentConstitution

ArticleXIII

Section§ 4

CitationUtah Const. art. XIII, § 4

Bluebook

Utah Const. art. XIII, § 4.

Full Text

(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: (2)(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 (2)(b) modify or provide exemptions to a provision referred to in Subsection(2)(a).

Add this to your briefcase to access full text.

(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: (2)(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 (2)(b) modify or provide exemptions to a provision referred to in Subsection(2)(a).

Cite This Page — Counsel Stack

Bluebook (online)

Utah Const. art. XIII, § 4, Counsel Stack Legal Research, https://law.counselstack.com/constitution/ut/XIII/4.