LCO No. 1205 1 of 1
General Assembly Proposed Senate Joint
Resolution No. 10
January Session, 2021
LCO No. 1205
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
SEN. SAMPSON, 16th Dist.
RESOLUTION PROPOSING A CONSTITUTIONAL AMENDMENT
PROHIBITING THE IMPOSITION OF RETROACTIVE TAXES.
Resolved by this Assembly:
That article third of the Constitution be amended to prohibit the 1
General Assembly from authorizing an increase in any tax or the 2
imposition of any new tax if such increase or imposition would have a 3
retroactive effect. 4
Statement of Purpose:
To prohibit the imposition of retroactive taxes.