Malaysia legislation

Article 110

of Federal Constitution

Article 110

Assignment of taxes and fees to the States

(1)

Subject to Clause (2), each of the States shall receive all proceeds from the taxes, fees and other sources of revenue specified in Part III of the Tenth Schedule so far as collected, levied or raised within the State.

(2)

Parliament may from time to time by law substitute for any source of revenue specified in section 1, 3, 4, 5, 6, 7, 8,

12 or 14 of Part III of the Tenth Schedule or for any source of revenue so substituted, another source of revenue of substantially equal value.

(3)

Each State shall receive, on such terms and conditions as may be provided by or under federal law, ten per cent or such greater amount as may be so provided of the export duty on tin produced in the State.

(3a)

Parliament may by law provide that each State shall receive, on such terms and conditions as may be prescribed by or under federal law, such proportion as may be so prescribed of the export duty on minerals (other than tin) produced in the

State.

In this Article “minerals” means mineral ores, metal and mineral oils.

(3b)

Without prejudice to the power to impose conditions conferred by Clause (3) or (3a), Parliament may by law provide for prohibiting or restricting, in, or except in, such cases as may be provided by or under the law, the levying of royalties on or similar charges in respect of minerals (whether under a lease or other instrument or under any State enactment, and whether the instrument was made or the enactment passed before or after the coming into operation of this Clause).

(4)

Without prejudice to the provisions of Clauses (1) to (3a),

Parliament may by law—

100

[Article 109]

Federal Constitution

Art. 110

See Art. 161c(3).

Clause (3)

a. The words “may be provided by or under federal law” and the words “may be so provided” substituted for the words “Parliament may by law provide” by Act 14/1962, section 32, in force from 21-06-1962.

b. See Art. 108(4)(g).

Clause (3a)

a. Added by Act 14/1962, section 19, in force from 21-06-1962.

b. See Art. 108(4)(g) & 112c(3).