Admin at 00:13, September 13, 2023

2023-09-13T00:13:37Z

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	* ''Conlen Grain & Mercantile, Inc. v. ~~Tex.~~ Grain Sorghum Producers Bd.'', 519 S.W.2d 620, [https://scholar.google.com/scholar_case?case=7731554557696609416#p624 624] (Tex. 1975) ("An occupation tax is a form of excise tax ~~imposed~~ . . . . The subject of taxation is the business or occupation of producing sorghum grain for commercial purposes. The tax must be paid only by those who engage in that occupation, and that it must be paid by all so engaged except with respect to grain that is consumed in the producer's operations without having been processed or handled in a commercial transaction. In our opinion the assessment is an occupation tax on a person engaged in an agricultural pursuit within the meaning of Article VIII, Section 1, of our Constitution.")		* ''Conlen Grain & Mercantile, Inc. v. Texas Grain Sorghum Producers Bd.'', 519 S.W.2d 620, [https://scholar.google.com/scholar_case?case=7731554557696609416#p624 624] (Tex. 1975) ("An occupation tax is a form of excise tax . . . . The subject of taxation is the business or occupation of producing sorghum grain for commercial purposes. The tax must be paid only by those who engage in that occupation, and that it must be paid by all so engaged except with respect to grain that is consumed in the producer's operations without having been processed or handled in a commercial transaction. In our opinion the assessment is an occupation tax on a person engaged in an agricultural pursuit within the meaning of Article VIII, Section 1, of our Constitution.")

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	[[Category:TxCon ArtXVI Sec]]		[[Category:TxCon ArtXVI Sec]]

imported>Admin: 2 revisions imported: transfer to 1.34.1

2020-09-10T20:59:49Z

2 revisions imported: transfer to 1.34.1

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{{DISPLAYTITLE:Article XVI, Section 68 of the Texas Constitution}}{{Template:Texas Constitution|text=Added November 8, 1983:

'''The legislature may provide for the advancement of food and fiber in this state by providing representative associations of agricultural producers with authority to collect such refundable assessments on their product sales as may be approved by referenda of producers. All revenue collected shall be used solely to finance programs of marketing, promotion, research, and education relating to that commodity.'''

|editor=

The clear purpose of this section was to overrule the 1975 Texas Supreme Court decision referenced below.

|other=

None.

|recent=

None.

|historic=

* ''Conlen Grain & Mercantile, Inc. v. Tex. Grain Sorghum Producers Bd.'', 519 S.W.2d 620, [https://scholar.google.com/scholar_case?case=7731554557696609416#p624 624] (Tex. 1975) ("An occupation tax is a form of excise tax imposed . . . . The subject of taxation is the business or occupation of producing sorghum grain for commercial purposes. The tax must be paid only by those who engage in that occupation, and that it must be paid by all so engaged except with respect to grain that is consumed in the producer's operations without having been processed or handled in a commercial transaction. In our opinion the assessment is an occupation tax on a person engaged in an agricultural pursuit within the meaning of Article VIII, Section 1, of our Constitution.")

}}

[[Category:TxCon ArtXVI Sec]]

Texas Constitution:Article XVI, Section 68 - Revision history

Admin at 00:13, September 13, 2023

imported>Admin: 2 revisions imported: transfer to 1.34.1