BlackletterCalifornia law

California Constitution Art. XIII, § 31

ARTICLE XIII TAXATION

Current as of September 28, 2026Cal. Const., art. XIII, § 31Official source ↗

Sec. 31 added Nov. 5, 1974, by Prop. 8. Res.Ch. 70, 1974.

The power to tax may not be surrendered or suspended by grant or contract.