Colo. Const. art. X, § 17
- Constitution
- Constitution of Colorado
- Text as of
- October 2026
What does this section say?
Income tax. The general assembly may levy income taxes, either graduated or proportional, or both graduated and proportional, for the support of the state, or any political subdivision thereof, or for public schools, and may, in the administration of an income tax law, provide for special classified or limited taxation or the exemption of tangible and intangible personal property.
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