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  • SECTION 3
    Situs of intangible personal property; taxation of
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  • ARTICLE XVI
    Taxation
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  • SECTION 5
    Compensation of public officers and employees subject to taxation
    • Viewing most recent revision (from 2014-09-22)

    SECTION 4

    Certain corporations not to be discriminated against

    Constitution (CNS) CHAPTER , ARTICLE XVI

    § 4. 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.