Article 23. Tax Levied Only by Virtue of Law

Tax, along with interest and penalties, shall only be levied by due process of law. This is fundamental to maintaining the integrity of the system. Thus, Tax may not be levied based on pending legislation, or by regulations which have not been enacted by the legislative process of the State. The Tax levied must have a basis in law and should not be arbitrary or determined by discretion of a Tax Officer.

  1. Tax shall be levied only by virtue of law.