Article VI
Section 23. Tax by reference
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19831972
19831972
Notwithstanding any provision of this Constitution, the legislature, in any law imposing income taxes, may define the amount on, in respect to, or by which the taxes are imposed or measured, by reference to any provision of the laws of the United States as the same may be or become effective at any time or from time to time and may prescribe exemptions or modifications to any such provision.