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§ 5. Unemployment compensation; old-age benefits; taxation. The state may provide by law for unemployment compensation and contributory old-age benefits and may tax employers and employees therefor; and the restrictions and limitations of section 24 of article 2, and section 1 of article 11 of the constitution shall not be construed to limit the authority conferred by this amendment. No direct ad valorem tax shall be laid on real or personal property for such purposes.

History: L. 1936, ch. 5; L. 1972, ch. 394, § 1; August 1, 1972.

Revisor's Note:

No change was made in this section by the 1972 revision of this article.

CASE ANNOTATIONS

1. Cited in holding Kansas Employment Security Act constitutional. Wesley Medical Center v. McCain, 226 Kan. 263, 270, 272, 597 P.2d 1088.