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Article 15

This section was amended by a resolution adopted by the 1981 legislature, ratified by a vote of the people at the general election held on November 2, 1982, and proclaimed in effect on November 24, 1982.

Sec. 16. Disposition of fees, excises and license taxes on vehicles and gasoline. No moneys derived from fees, excises, or license taxes levied by the state and exclusive of registration fees and licenses or excise taxes imposed by a county or municipality, relating to registration, operation or use of vehicles on public highways, streets or alleys, or to fuels used for propelling such vehicles, shall be expended for other than cost of administering such laws, statutory refunds and adjustments allowed therein, payment of highway obligations, costs for construction, reconstruction, maintenance and repair of public highways, county roads, bridges, and streets, alleys and bridges in cities and towns, and expense of enforcing state traffic laws.

This section was added by an amendment proposed by the 1953 legislature, ratified by a vote of the people at the general election held on November 2, 1954, and proclaimed in effect on December 7, 1954.

Sec. 17. County levy for support and maintenance of public schools. There shall be levied each year in each county of the state a tax of not to exceed six (6) mills on the dollar of the assessed valuation of the property in each county for the support and maintenance of the public schools. This tax shall be collected by the county treasurer and disbursed among the school districts within the county as the legislature shall provide. The legislature may authorize boards of trustees of school districts to levy a special tax on the property of the district. The legislature may also provide for the distribution among one (1) or more school districts of any revenue from the special school district property tax in excess of a state average yield, which shall be calculated each year, per average daily membership.

This section was amended by a resolution adopted by the 1965 legislature, ratified by a vote of the people at the general election held on November 8, 1966, and proclaimed in effect on January 17, 1967.

This section was amended again by a resolution adopted by the 1981 legislature, ratified by a vote of the people at the general election held on November 2, 1982, and proclaimed in effect on November 24, 1982.

This section was amended again by a resolution adopted by the 1981 legislature, ratified by a vote of the people at the general election held on November 7, 2006, and proclaimed in effect on November 15, 2006.

Sec. 18. Full tax credit allowed against any liability arising from a tax on income. No tax shall be imposed upon income without allowing full credit against such tax liability for all sales, use, and ad valorem taxes paid in the taxable year by the same taxpayer to any taxing authority in Wyoming.

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