TITLE 63

REVENUE AND TAXATION

CHAPTER 30

INCOME TAX

63-3080.  Not a property tax. For the purpose of raising revenue the taxable income required to be shown on returns under this act and taken as a basis for determining the tax hereunder shall not be classified or held or construed to be property.

History:

[63-3080, added 1959, ch. 299, sec. 80, p. 613.]