What type of tax cannot be imposed as per M.C. Article 9, Section 33?

The answer relating to taxes that cannot be imposed according to M.C. Article 9, Section 33 pertains to taxes not being authorized by law. This section emphasizes the principle that any tax levied must have a legal basis and cannot be arbitrarily imposed without statutory support. In Michigan, this means that the legislature must provide clear authority for any tax that is collected, ensuring transparency and accountability in the taxation process.

This provision upholds the rule of law within the state’s tax system and protects taxpayers from potential abuses or arbitrary taxation by ensuring that only taxes explicitly authorized by the legislature can be enacted. Without such authorization, any attempted taxation would be deemed invalid.

In contrast, emergency taxes, state income taxes, and sales taxes may have their own specific legislative frameworks under which they are imposed, thereby making them valid as long as they comply with existing laws and regulations.