California CodesCalifornia Constitution - CONSArticle XIII — TaxationSection 31
The power to tax may not be surrendered or suspended by grant or contract.
Notes
Prohibits surrendering or suspending the governmental power to tax through any grant or contract. The taxing power therefore cannot be relinquished, paused, or made unavailable by an agreement or conveyance purporting to bind the government for any period or purpose.
Use as reference
Lexinter.net | Cal. Const. art. XIII, § 31 | https://laws.lexinter.net/constitution/california/article-xiii/section-31