NY Const, art III, § 22 · Article III. Legislature
Tax laws to state tax and object distinctly; exception
Text — Law content up to date as of June 5, 2026, as published by the New York State Senate (Open Legislation)
§ 22. Every law which imposes, continues or revives a tax shall distinctly state the tax and the object to which it is to be applied, and it shall not be sufficient to refer to any other law to fix such tax or object.
Notwithstanding the foregoing or any other provision of this constitution, the legislature, in any law imposing a tax or taxes on, in respect to or measured by income, may define the income on, in respect to or by which such tax or taxes are imposed or measured, by reference to any provision of the laws of the United States as the same may be or become effective at any time or from time to time, and may prescribe exceptions or modifications to any such provision.
Source of truth
- Edition
- Law content up to date as of June 5, 2026, as published by the New York State Senate (Open Legislation)
- Official file
- https://legislation.nysenate.gov/pdf/laws/CNSA3S22
- Text hash
- sha256 4c2172664afc45276050948383ab3fe79cba0236454194f949434df6ba22fba3
- Composed by
- gen_ny_statutes.py 2026-11-10: the Senate's Open Legislation law tree (GET /api/3/laws/<ID>?full=true) read in document order; the Senate's PDF of the whole law (GET /pdf/laws/<ID>?full=true), read with PDFium, prints the same words in the same order
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