Article XII.
Finance and Taxation

Section 9. Apportionment of income, estate, and inheritance taxes

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Apportionment of income, estate, and inheritance taxes

Not less than fifty per cent of the income, estate, and inheritance taxes that may be collected by the state shall be returned to the county, school district, city, village, or township in which said income, estate, or inheritance tax originates, or to any of the same, as may be provided by law.

Apportionment of inheritance and income tax

Not less than fifty per centum of the income and inheritance taxes that may be collected by the state shall be returned to the county, school district, city, village, or township in which said income or inheritance tax originates, or to any of the same, as may be provided by law.

Apportionment of inheritance and income tax

Not less than fifty per centum of the income and inheritance taxes that may be collected by the state shall be returned to the city, village or township in which said income and inheritance tax originate.

Redlined Comparison between 1930 and 1976 Amendment

Removed from 1930 Added to 1976

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