CO · constitutions
Colo. Const. art. X, § 17
Income tax
The general assembly may levy income taxes, either graduated or proportional, or both graduated and proportional, for the support of the state, or any political subdivision thereof, or for public schools, and may, in the administration of an income tax law, provide for special classified or limited taxation or the exemption of tangible and intangible personal property.
History
L. 36: Entire section added, see L. 37, p. 675.
Provenance
- Source
- olls.info
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
4dd758852308dadcb44409c1efbd8b0f82c4fcc062c3768aa85ae4947c74b13e
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