Article VI.
Legislative Department

Section 23. Income Tax

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Income Tax

Income Tax

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.

Enacting Clause - Passage and Amendments of Law

The enacting clause of every law shall be "Be it enacted by the Legislature of the State of Utah." Except such laws as may be passed by the vote of the electors as provided in subdivision 2 section 1 of this article, and such laws shall begin as follows, "Be it enacted by the people of the State of Utah." No bill or Joint Resolution shall be passed, except with the assent of the majority of all the members elected to each house of the Legislature, and after it has been read three times. The vote upon the final passage of all bills shall be by yeas and nays; and no law shall be revised or amended by reference to its title only; but the act as revised, or section as amended, shall be reenacted and published at length. 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 exceptions or modifications to any such provision.

Enacting Clause - Passage and Amendments of Law

The enacting clause of every law shall be, "Be it enacted by the Legislature of the State of Utah." Except such laws as may be passed by the vote of the electors as provided in subdivision 2, section 1 of this article, and such laws shall begin as follows: "Be it enacted by the people of the State of Utah." No Bill or Joint Resolution shall be passed, except with the assent of the majority of all the members elected to each house of, the Legislature, and after it has been read three times. The vote upon the final passage of all bills shall be by yeas and nays; and no law shall be revised or amended by reference to its title only, but the act as revised or section as amended, shall be re-enacted and published at length.

Enacting Clause - Passage and Amendments of Law

The enacting clause of every law shall be: "Be it enacted by the Legislature of the State of Utah," and no bill or joint resolution shall be passed, except with the assent of a majority of all the members elected to each house of the Legislature and after it has been read three times. The vote upon the final passage of all bills shall be by yeas and nays; and no law shall be revised or amended by reference to its title only; but the act as revised, or section as amended, shall be re- enacted and published at length.

Redlined Comparison between 1900 and 1972 Amendment (includes interim changes)

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