# Full Statutory Corpus: SD

## S.D. Const. art. XI, § 2: Constitutional Taxation Power - Incomes and Property
`S.D. Const. > Article XI > § 2`

### English
Empowers the South Dakota Legislature to levy graduated personal income taxes; the state currently imposes no personal income tax by legislative policy.

### Español
Faculta a la Legislatura a imponer impuestos graduales sobre la renta individual; Dakota del Sur no cobra impuesto sobre ingresos por política legislativa.
