Part XII · Distribution of Revenues between the Union and the States
Article 272 Taxes which are levied and collected by the Union and may be distributed between the Union and the States.
This article no longer exists. It had covered Union taxes that could be shared with the States by law. The 80th Amendment omitted it in 2000 as the tax sharing scheme was recast. Article 270 carries the present arrangement. The change simplified the finance chapter.
- Omitted by the Constitution (Eightieth Amendment) Act, 2000, s. 4. (w.e.f. 9-6-2000).
What it means
Plain words summary of the article above. Not legal advice.
This article no longer exists. It had covered Union taxes that could be shared with the States by law. The 80th Amendment omitted it in 2000 as the tax sharing scheme was recast. Article 270 carries the present arrangement. The change simplified the finance chapter.
This article no longer forms part of the Constitution. It is kept here for the historical record.