Secretary of State No.
PERSONAL INCOME TAX LAWS. Initiative Constitutional Amendment. Amends Constitution, Article XIII, section 11. Declares no law imposing income tax on natural persons, or their estates or trusts shall be valid unless approved by majority of voters after initiative proceedings therefor or after submission thereto at next general election following its passage by two-thirds of all members of each House of Legislature. Repeals 1935 Personal Income Tax Act, Chapter 329, Statutes 1935, and similar personal income tax laws enacted in manner inconsistent therewith, preserving liability for accrued taxes.
Personal Income Tax Laws California Initiative 1942-p-1 (1942).