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REFERENCE TITLE: death taxes prohibited |
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State of Arizona House of Representatives Forty-ninth Legislature Second Regular Session 2010
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HCR 2009 |
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Introduced by Representative Kavanagh
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A CONCURRENT RESOLUTION
Proposing an amendment to the Constitution of Arizona; amending article IX, section 12, Constitution of Arizona; relating to death taxes.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it resolved by the House of Representatives of the State of Arizona, the Senate concurring:
1. Article IX, section 12, Constitution of Arizona, is proposed to be amended as follows if approved by the voters and on proclamation of the Governor:
12. Authority to provide for levy and collection of license and other taxes; death taxes prohibited
Section 12. A. The law-making power shall have authority to provide for the levy and collection of license, franchise, gross revenue, excise, income, collateral and direct inheritance, legacy, and succession taxes, also graduated income taxes, graduated collateral taxes and direct inheritance taxes, graduated legacy and succession taxes, stamp, registration, production, or other specific taxes.
B. Neither this state nor any county, city, town or other taxing jurisdiction may impose, levy or collect an estate, inheritance, legacy, succession or any other death tax or generation-skipping tax, however denominated.
2. The Secretary of State shall submit this proposition to the voters at the next general election as provided by article XXI, Constitution of Arizona.