imported>Admin: Text replacement - "'''This section was repealed" to "
'''This section was repealed"

2020-11-07T17:54:45Z

Text replacement - "'''This section was repealed" to "<div></div>'''This section was repealed"

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{{DISPLAYTITLE:Article VIII, Section 24 of the Texas Constitution}}{{Template:Texas Constitution|text=

<div></div>'''This section was repealed November 5, 2019.'''

|editor=

The former section, added in 1993 and never amended, governed the imposition of a tax on the incomes of natural persons.

It required voter approval of such a tax and any increase therein and dedicated all the revenue from such a tax to education.

The ballot proposition that repealed this section also amended Article VIII, Section [[Texas Constitution:Article VIII, Section 1#mw-content-text|1(c)]] and added Article VIII, Section [[Texas Constitution:Article VIII, Section 24-a|24-a]].

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None.

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* ''In re Allcat Claims Service, L.P.'', 356 S.W.3d 455, [https://scholar.google.com/scholar_case?case=12112192272674149904#p457 457] (Tex. 2011) ("Allcat claims it is entitled to a refund for two reasons. First, the tax facially violates Article VIII, Section 24 [] because it is a tax on the net incomes of its natural-person partners that was not approved in a statewide referendum. Second, as applied by the Comptroller to Allcat and its partners, the franchise tax violates Article VIII, Section 1(a) [], which requires taxation to be equal and uniform. We hold that: (1) the tax is not a tax imposed on the net incomes of the individual partners, thus it does not facially violate Article VIII, Section 24; and (2) we do not have jurisdiction to consider the equal and uniform challenge.")

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None.

}}

[[Category:Tax Law-Texas]]
[[Category:Repealed Section]]
[[Category:TxCon ArtVIII Sec]]

Texas Constitution:Article VIII, Section 24 - Revision history

imported>Admin: Text replacement - "'''This section was repealed" to "'''This section was repealed"

imported>Admin: Text replacement - "'''This section was repealed" to "
'''This section was repealed"