Art. XIII, § 31
Power to tax cannot be surrendered
Limit
Taxes, Money & Commerce
Art. XIII · Taxation
Official text rightpowerlimitif conditionlegal term
The power to tax may not be surrendered or suspended by grant or contract.
History: Sec. 31 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.
Simplified explanation
The power to tax may not be surrendered or suspended by grant or contract.