Provisions
XVI.4 of 1939 • Certain corporations not to be discriminated against.
APPROVED
The Text
Where the state has power to tax corporations incorporated under the laws of the United States there shall be no discrimination in the rates and method of taxation between such corporations and other corporations exercising substantially similar functions and engaged in substantially similar business within the state.
A Few Facts
• Joined the Constitution in 1939
• In Article XVI: Taxation
• Has 47 words
• Was proposed by the Constitutional Convention
• Went to NYS voters as proposed amendment 1 of 1938
• Is a new addition
Credits
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