Texas Constitution:Article XVI, Section 68: Difference between revisions

Latest revision as of 19:13, September 12, 2023

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 Comments

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

—Attorney Steve Smith

Recent Decisions

None.

Historic Decisions

Conlen Grain & Mercantile, Inc. v. Texas Grain Sorghum Producers Bd., 519 S.W.2d 620, 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.")

Library Resources

Vernon's Annotated Constitution of the State of Texas (this multi-volume and up-to-date resource is available at all law libraries and many municipal libraries)

The Texas State Constitution: A Reference Guide (this one-volume resource is available at most law libraries and some municipal libraries)

The Constitution of the State of Texas: An Annotated and Comparative Analysis (this two-volume resource is available at most law libraries and some municipal libraries)

Online Resources

Constitution of the State of Texas (1876) (this resource is published and maintained by the University of Texas School of Law)

Amendments to the Texas Constitution Since 1876 (this resource is published and regularly updated by the Legislative Council)

Reports Analyzing Proposed Amendments (this resource is published and regularly updated by the Legislative Reference Library)

@@ Line 17: / Line 17: @@
 |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.")
+* ''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]]